Decree-Law imposing a leisure tax on the salaries of State employees and officials

Type

Decree-Law

Number

123

Date of the text

20/11/1941

Official Gazette

published in 1941

Status today

In force as of 27/08/2026

Articles

4

What it provides

This decree imposes a 3 percent enjoyment tax on the salaries of state employees, officials and other staff of the government and municipalities above a set threshold, collected by monthly deduction from pay.

The full text

This act was published in the Lebanese Official Gazette in 1941. Its full text and the original scan are in the Gherbal National Gazette archive.