Tax Provisions Relating to Petroleum Activities Pursuant to Law No. 132 of 4/8/2010

Type

Law

Number

57

Date of the text

05/10/2017

Official Gazette

published in 2017

Status today

In force, amended as of 27/08/2026

Articles

27

What it provides

This law sets out the tax rules for petroleum activities, applying to rights holders, operating companies, subcontractors and employees carrying out such activities on Lebanese land and offshore waters, and defines related terms such as affiliated companies and related parties.

What has changed this text

• Amended by Law No. 144/2019 of 31/07/2019, articles 18, 19

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.