Determining the Companies Exempt from Income Tax

Type

Law

Date of the text

05/02/1954

Official Gazette

published in 1954

Status today

In force, amended as of 27/08/2026

Articles

6

What it provides

This law exempts from income tax new companies established in Lebanon within five years of its entry into force, for six years from the start of their operations, provided they undertake a new project that boosts national output, have paid-in capital of at least one million Lebanese pounds, and pay Lebanese workers mor

What has changed this text

• Extended by Decree-Law No. 8/1959 of 13/01/1959

The full text

This act was published in the Lebanese Official Gazette in 1954. Its full text and the original scan are in the Gherbal National Gazette archive.