Amendment of Certain Provisions of Decree-Law No. 144 of 12-6-1959 (Income Tax Law)

Type

Law

Number

34

Date of the text

23/09/1975

Official Gazette

published in 1975

Status today

Repealed in part as of 27/08/2026

Articles

4

What it provides

This law amends several articles of the income tax law, setting new progressive rate tables for commercial and non-commercial professional profits and raising personal deductions for individual taxpayers according to marital status and number of children, along with revised rates on net income.

What has changed this text

• Amended by Law No. 27/1980 of 19/07/1980
• Amended by Decree-Law No. 88/1977 of 30/06/1977, articles 56 new, 31 new
• Partly repealed by Decree-Law No. 88/1977 of 30/06/1977

The full text

This act was published in the Lebanese Official Gazette in 1975. Its full text and the original scan are in the Gherbal National Gazette archive.