Law Determining the Rules for Granting Tax Exemptions for Industrial Development Purposes in Lebanon

Type

Law

Number

38

Date of the text

22/05/1967

Official Gazette

published in 1967

Status today

In force as of 27/08/2026

Articles

18

What it provides

This law sets the conditions for granting tax exemptions and reductions to industrial firms to promote industrial development. New firms producing goods not previously made in Lebanon are exempted from income tax for six years, subject to minimum fixed-asset and wage thresholds that are halved for projects set up in de

The full text

This act was published in the Lebanese Official Gazette in 1967. Its full text and the original scan are in the Gherbal National Gazette archive.