Entertainment Tax

Type

Law

Number

52

Date of the text

01/10/1965

Official Gazette

published in 1965

Status today

In force as of 27/08/2026

Articles

50

What it provides

This law imposes an entertainment tax on admission fees to venues of amusement and spectacle such as cinemas, theatres, sports grounds, cabarets and cafés, and sets the basis for calculating it.

The full text

This act was published in the Lebanese Official Gazette in 1965. Its full text and the original scan are in the Gherbal National Gazette archive.