Law Amending the First Paragraph of Article 29 of Law No. 173 of 14/2/2000, as Amended by Laws No. 326 of 28/6/2001, No. 392 of 8/2/2002 and No. 583 of 23/4/200

Type

Law

Number

20

Date of the text

10/02/2017

Official Gazette

published in 2017

Status today

In force as of 27/08/2026

Articles

2

What it provides

This law amends the first paragraph of Article 29 of the income tax law, imposing from 2018 an annual flat fee on head offices and branches of companies, individual enterprises and liberal professions, with amounts varying by company type and tax assessment regime.

The full text

This act was published in the Lebanese Official Gazette in 2017. Its full text and the original scan are in the Gherbal National Gazette archive.