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Category: Notifications & Regulations
MoF decision #57/1 extension of FY 2025 tax filling deadlines for deemed profit taxpayers & NGOs till 27 Feb 2026
The Ministry of Finance (MoF) has issued on the 29th January 2026 the decision #57/1 (attached a scanned copy) extending of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2025 for taxpayers subject to tax on deemed profit basis and non-for-profit organizations (NGOs) holding their accounting on cash basis, and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 27th February 2026 inclusive.
MoF decision #26/1 – Extension of tax Sayrafa profits till 31 March 2026
The Ministry of Finance (MoF) has issued on the 15th January 2026 an additional decision # 26/1 (attached a scanned copy) extending the deadline for the Tax on Sayrafa profits declaration and the payment of the related tax until the 31st March 2026 (inclusive).
Extension of tax filing deadlines
MoF decision #21/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions which are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 30th January 2026 (inclusive).
MoF decision #22/1: Extension of the deadline for the Tax on salaries declaration of the 4th quarter of the year 2025 and the payment of the related tax until the 26th January 2026 (inclusive).
MoF decision #23/1: Extension of the deadline for the Non-resident tax declaration of the 4th quarter of the year 2025 and the payment of the related tax until the 26th January 2026 (inclusive).
MoF decision #24/1: Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 for Corporations (SAL and SARL) till the 30th January 2026 (inclusive).
MoF decision #25/1: Extension of the deadline for the Value Added Tax (VAT) declaration of the 4th quarter of the year 2025 and the payment of the related tax until the 30th January 2026 (inclusive)
These MoF decisions will also automatically extend the deadlines for submitting the Fixed Assets and Inventory Revaluation reports according to the Law #330 as follows:
– Revaluation reports of the years 2022, 2023 and 2024 for corporations (SAL and SARL) till the 30th January 2026 (inclusive).
– Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 30th January 2026 (inclusive).
NSSF Memo #1 dated 12 January 2026 – Annual ceilings for the year 2025
The NSSF Memo # 1 dated 12th January 2026 (attached a scanned copy) has set the following:
· The maximum earnings subject to the Social Security contributions of Maternity and Sickness (11%) for the year 2025 is LBP 1,230,000,000.
· The maximum earnings amount subject to the family allowance (6%) for the year 2025 is LBP 180,000,000.
MoF Memo # 8/S1 on Sayrafa transactions
Ministry of Finance (MoF) issued on the 2nd January 2026 the clarification Memo # 8/S1 (soft copy attached) regarding the application of the MoF decision # 647/1 dated 4/6/2024 concerning the mechanism for declaring the transactions executed on Sayrafa platform and paying the applicable tax (with tax forms attached).
MoF Memo 4958/S1
dated 30 December 2025 related to the stamp duty due on invoices, receipts, credit and debit notes, for taxpayers holding a license to use a stamping machine.
MoF Notification 4957/S1
dated 30 December 2025 related to the declaration and payment of the tax due on the profits realized from operations carried on the Sayrafa platform during the years 2021, 2022 and 2023 in accordance with Article 93 of the Budget Law no. 324 dated 12 February 2024.
MoF Notification 4913/S1
dated 24 December 2025 related to taxpayers who are subject to income tax based on estimated profit.
MoF Decree #2140
Determining the mechanism of application of the provisions of Law No. 379 dated 14/12/2001 (Value added tax Law) regarding the registration and deregistration obligations of taxpayers.