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Lebanon: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 11 May 2020

Measures announced to provide relief for taxpayers in response to COVID-19 pandemic include:

  • The Lebanese ministry of finance introduced a suspension of tax deadlines including tax returns filing and payment, registration and deregistration, objections and appeals and other tax obligations. The suspension applies until the end of the lockout situation
  • Taxpayers are able to submit their requests to the ministry of finance through emails to avoid in-person visits.
  • Exemption for 2 months from custom duties and excise tax on medical and laboratory equipment used to encounter Covid-19 pandemic

Filing/Payment Deadline Extension

Tax relief measures introduced by the Lebanese Government include:

  • Deferring payments of social security contributions relating to the first six months of 2020 for an additional six months from the original due dates

VAT and other indirect taxes

A VAT exemption has been introduced on the imported raw material directly used in the Pharmaceutical industries.

Additional Information