Category: Notifications & Regulations

The Ministry of Finance (MoF) has issued on the 27^th February 2026 the following decisions (attached scanned copies) extending tax filing deadlines:

 –          MoF decision #285/1: Extension of the deadline for the annual tax on salaries declarations (R5,R6 & R7) of the fiscal year 2025 and the payment of the related due tax till the 31^st March 2026 inclusive.

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Based on the article 16 of the Budget Law 2026 (Law #40), the Ministry of Finance (MoF) decision # 125/1 dated 20^th February 2026 (attached a scanned copy) has granted tax penalties rebates on tax adjustments arising from documented assignments issued as of 16 November 2022 whatever the date of the infringement till the 30^th June 2026.

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The Ministry of Finance (MoF) has issued on the 29^th 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 27^th February 2026 inclusive.

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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 30^th January 2026 (inclusive).

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 MoF decision #22/1: Extension of the deadline for the Tax on salaries declaration of the 4^th quarter of the year 2025 and the payment of the related tax until the 26^th January 2026 (inclusive).

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MoF decision #23/1: Extension of the deadline for the Non-resident tax declaration of the 4^th quarter of the year 2025 and the payment of the related tax until the 26^th January 2026 (inclusive).

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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 30^th January 2026 (inclusive).

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MoF decision #25/1: Extension of the deadline for the Value Added Tax (VAT) declaration of the 4^th quarter of the year 2025 and the payment of the related tax until the 30^th January 2026 (inclusive)

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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 30^th January 2026 (inclusive).

–          Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 30^th January 2026 (inclusive).

The NSSF Memo # 1 dated 12^th 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.

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