Amendment of Article (31) of Legislative Decree No. 144/1959 (Income Tax Law) Aimed at Ensuring Equality between Men and Women by Enabling Working Married Women

Type

Law

Number

180

Date of the text

29/08/2011

Official Gazette

published in 2011

Status today

In force as of 27/08/2026

Articles

2

What it provides

This law amends Article 31 of the Income Tax Law under Legislative Decree 144/1959 to raise the tax deductions for a married taxpayer and for children and to set how they are divided between working spouses, so that a working married woman may claim the spouse and child deductions on equal footing with a man.

The full text

This act was published in the Lebanese Official Gazette in 2011. Its full text and the original scan are in the Gherbal National Gazette archive.