Amendment of Article 45 of Legislative Decree No. 144 of 12/6/1959 and its Amendments (Income Tax Law), and Permitting Income Taxpayers an Exceptional Revaluati

Type

Law

Number

330

Date of the text

04/12/2024

Official Gazette

published in 2024

Status today

In force as of 27/08/2026

Articles

3

What it provides

This law amends the income tax law's Article 45 to let companies revalue their fixed assets, temporarily extends this to flat-rate taxpayers through 2026, sets how the resulting improvement gains are taxed, and adds a special treatment for foreign exchange differences.

The full text

This act was published in the Lebanese Official Gazette in 2024. Its full text and the original scan are in the Gherbal National Gazette archive.