Amendment of the Value of Family Allowances Exempted from Income Tax and Abolition of Additional Surcharges Imposed on the Basis of the Tax

Type

Decree-Law

Number

88

Date of the text

30/06/1977

Official Gazette

published in 1977

Status today

In force, amended as of 27/08/2026

Articles

7

What it provides

This decree adjusts the family deductions from net profit and income subject to income tax, abolishes the 10% surcharge on the tax, raises the daily-wage workers' deduction, and repeals the 5% surcharge set by an earlier law.

What has changed this text

• Amended by Law No. 27/1980 of 19/07/1980
• Partly repealed by Law No. 27/1980 of 19/07/1980, articles 4

The full text

This act was published in the Lebanese Official Gazette in 1977. Its full text and the original scan are in the Gherbal National Gazette archive.