Amendment and Introduction of Certain Tax Law Provisions to Finance the Raising of the Minimum Wage and Salaries and Granting a Cost-of-Living Increase to Emplo

Type

Law

Number

45

Date of the text

21/08/2017

Official Gazette

published in 2017

Status today

In force as of 27/08/2026

Articles

18

What it provides

This law amends certain tax provisions, raising the value-added tax rate to 11% and amending the stamp duty rules and fees on certain instruments and records, to finance an increase in the minimum wage and a cost-of-living allowance for public sector employees.

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.