Income Tax

Type

Decree-Law

Number

144

Date of the text

12/06/1959

Official Gazette

published in 1959

Status today

Repealed in part as of 27/08/2026

Articles

125

What it provides

This decree-law imposes income tax on profits from industrial, commercial and non-commercial professions, on salaries, wages and pensions, and on income from movable capital. It identifies the taxpayers, including companies, brokers and intermediaries, and exempts certain bodies such as schools and non-profit hospitals

What has changed this text

• Amended by Unspecified act No. 58/1967, articles 5
• Amended by Law No. 282/1993, articles 5, 8, 30, 31, 32, 42, 43, 45, 51, 54, 56, 58
• Amended by Unspecified act No. 10/2022, articles 5, 87
• Amended by Decree No. 15677/1964 of 04/03/1964, articles 33, 37, 108
• Amended by Law No. 330/2024 of 04/12/2024, articles 45
• Amended by Law No. 671/1998 of 05/02/1998
• Partly repealed by Law No. 671/1998 of 05/02/1998, articles 95
• Amended by Law No. 409/1995 of 07/02/1995, articles 59
• Partly repealed by Law No. 409/1995 of 07/02/1995, articles 59
• Amended by Law No. 622/1997 of 07/03/1997
• Partly repealed by Law No. 622/1997 of 07/03/1997, articles 115, 107
• Amended by Law No. 89/1991 of 07/09/1991
• Partly repealed by Law No. 89/1991 of 07/09/1991, articles 25, 30, 51, 54
• Amended by Law No. 392/2002 of 08/02/2002, articles 5
• Amended by Law No. 11/2017 of 10/02/2017, articles 47
• Amended by Law No. 40/2026 of 10/02/2026, articles 5 bis
• Amended by Law No. 7/1985 of 10/08/1985, articles 5, 16, 18, 20, 21, 22, 30, 31, 32, 47, 50, 51
• Partly repealed by Law No. 7/1985 of 10/08/1985, articles 47, 18, 30, 31, 32, 51, 54, 56, 59, 72 bis, 115
• Amended by Law No. 22/2025 of 11/07/2025, articles 16
• Amended by Law No. 286/1994 of 12/02/1994, articles 7
• Amended by Law No. 324/2024 of 12/02/2024
• Amended by Decree in force by operation of law No. 403/2007 of 13/06/2007, articles 69
• Amended by Law No. 173/2000 of 14/02/2000, articles 72 bis
• Amended by Decree No. 785/1999 of 14/06/1999, articles 25
• Amended by Law No. 248/2014 of 15/04/2014, articles 5
• Amended by Law No. 273/2014 of 15/04/2014, articles 16
• Amended by Law No. 744/2006 of 15/05/2006, articles 94
• Amended by Decree-Law No. 49/1983 of 15/07/1983, articles 13
• Amended by Law No. 10/2022 of 15/11/2022
• Partly repealed by Law in force by operation of law No. 10/2022 of 15/11/2022, articles 58
• Amended by Law No. 183/2020 of 16/06/2020, articles 7
• Amended by Decree-Law No. 156/1983 of 16/09/1983, articles 110
• Amended by Law No. 1/1970 of 19/01/1970, articles 3, 7, 20, 22, 58, 108
• Partly repealed by Law No. 1/1970 of 19/01/1970, articles 20
• Amended by Law No. 27/1980 of 19/07/1980
• Partly repealed by Law No. 27/1980 of 19/07/1980, articles 7, 9, 13, 31, 56, 58, 71
• Amended by Law No. 3/1988 of 20/01/1988
• Partly repealed by Law No. 3/1988 of 20/01/1988, articles 30, 42, 58, 59
• Amended by Law No. 0/1961 of 20/06/1961, articles 103
• Amended by Law/1961 of 20/06/1961, articles 103

The full text

This act was published in the Lebanese Official Gazette in 1959. Its full text and the original scan are in the Gherbal National Gazette archive.