The banking distinction between pre-2019 deposits and post-2019 transfers determines what can actually be paid out. What it means for salary and supplier payment flows.
- "Fresh dollar" banking segregation
- NSSF ceilings under continual revision
- What are "fresh dollars" and why do they matter for running a business?
Lebanon's operational complexity is not regulatory density but a currency regime in which the lira has lost more than 98% of its value since 2019, so every LBP-denominated legal figure must be re-read against the market rate before it means anything operationally.
Every Lebanese compliance figure quoted in LBP needs an accompanying market-rate conversion before a client can act on it — treating lira figures as fixed reference points, as one might in a stable-currency jurisdiction, misstates the real threshold by orders of magnitude within a single fiscal year.
What an employee costs in Lebanon. Every figure below is published on the Lebanon country page.
| Lebanon | |
|---|---|
| Minimum wage | LBP 28,000,000/month (~$310 at mid-2026 market rate) plus a mandatory LBP 450,000/working-day transport allowance, set by government decree in August 2025 |
| VAT | 11% standard (proposed rise to 12% pending parliamentary enactment); exports and international transport zero-rated; financial services exempt |
| Annual accounts filing | Annual CIT return generally due 31 May of the year following the tax year (31 March for institutions on the accrual basis); the M18 ultimate-beneficial-owner declaration is also due 31 May |
| Statutory audit | Ministerial Decree No. 8089/1996 requires an LACPA-registered CPA to audit all SARL, SAL, holding, offshore and foreign-branch entities regardless of size, plus any sole proprietorship or partnership exceeding 25 employees or LBP 750 million turnover — a threshold now equal to roughly $8,370 at market rates |
| Company registry | Commercial Registry (Ministry of Justice), filed at the Court of First Instance of the relevant district (commonly Beirut); company incorporation also requires coordination with the Ministry of Economy and Trade |
What makes it complex in Lebanon
- "Fresh dollar" banking segregation — — USD held in accounts opened after the 2019 crisis clears and transfers differently from pre-crisis frozen deposits, a distinction that affects how salaries, supplier payments and capital contributions can practically move.
- NSSF ceilings under continual revision — — contribution ceilings were raised again on 1 May 2026 (family allowances ceiling to LBP 28,000,000/month, sickness/maternity to LBP 140,000,000/month), a recurring patch rather than a settled base.
What are "fresh dollars" and why do they matter for running a business?
"Fresh dollars" are US dollars held in bank accounts opened or funded after the 2019 banking crisis, which clear and transfer under different rules than pre-crisis dollar deposits, most of which remain effectively frozen. This distinction shapes how a company can practically pay salaries, settle supplier invoices, or move capital contributions through the banking system.
"Fresh dollar" banking segregation is one of the points HTLC Network handles for clients operating in Lebanon, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Lebanon the scope is: Full-cycle Lebanese payroll including NSSF contributions across all three branches, minimum wage and transport allowance compliance, and salary structuring across the LBP/USD dual-currency environment.
See Payroll & Workforce Management in Lebanon for the full scope, or the Lebanon country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.