Category: Notifications & Regulations

The Ministry of Labor Decree # 3402 published in the Official Gazette #30 on the 16^th July 2026 (attached scanned copy), defining the temporary schooling allowances for students in public schools and universities to LBP 12,000,000 (with a maximum of LBP 36,000,000) and for students in private schools and universities to LBP 36,000,000 (with a maximum of LBP 108,000,000 i.e. for 3 children). These schooling allowances are effective from the publication date of this Decree in the Official Gazette.

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The Ministry of Finance (MoF) decision # 642/1 dated 10^th July 2026 (attached a scanned copy) in application of the article 22 of the Law #10 (Budget Law of the year 2022) has granted tax penalties rebates on tax adjustments arising from documented assignments issued as of 16^th November 2022 (publication date of the Budget Law 2022) regardless the date of the infringement and till the 30^th December 2026 inclusive.

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The Ministry of Finance (MoF) issued on the 29^th June 2026 the decision # 616/1 in application of the articles 52 of the 2026 Budget Law # 40 that sets the mechanism for the tax on the income generated from the Sayrafa transactions that occurred during the years 2021, 2022 and 2023. It is worth noting that the threshold for the Sayrafa tax has been raised to US$ 100,000 over the 3 mentioned years.

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The MoF decision #571/1 dated 15^th June 2026 (attached a scanned copy) has further extended 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 2025 for Corporations (SAL and SARL) till the 30^th June 2026 inclusive.

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The MoF decision #551/1 dated 8^th June 2026 (attached a scanned copy) has further extended 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 2025 for Corporations (SAL and SARL) till the 15^th June 2026 inclusive.

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