Amending Certain Provisions of Legislative Decree No. 144 of 12 June 1959 (Income Tax Law) and Extending Deadlines for Submitting Tax and Fee Declarations

Type

Law

Number

41

Date of the text

24/09/1986

Official Gazette

published in 1986

Status today

In force as of 27/08/2026

Articles

8

What it provides

This law amends parts of the income tax law, raising the progressive profit tax rates applied to companies and changing the tax rates on net income, and extends the deadlines for filing tax and fee declarations.

The full text

This act was published in the Lebanese Official Gazette in 1986. Its full text and the original scan are in the Gherbal National Gazette archive.