Executive Summary of the major taxes’ increases and changes by virtue of the Law No. 45 dated 21/08/2017
| Tax | Previous rate/tax | New rate/tax | Effective date | Article |
| Value added tax (VAT) | 10% | 11% | October 1, 2017 | 1 |
| Income tax on profit * | 15% | 17% | August 22, 2017 | 15 |
| Stamp duty on contracts | 0.3% | 0.4% | August 22, 2017 | 2 |
| Income from movable capital ** | 5% | 7% | August 22, 2017 | 17 |
| Capital gains on FA disposal | 10% | 15% | August 22, 2017 | 13 |
| Real estate sale contracts *** | 0% | 2% | August 22, 2017 | 14 |
| Imported cigarette box | LBP 250 | August 22, 2017 | 6 | |
| Imported cigar piece | LBP 500 | August 22, 2017 | 6 | |
| Imported spirits | LBP 60 – LBP 400 | 15% – 35% | August 22, 2017 | 5 |
| Fixed stamps: | ||||
| Invoice | LBP 100 | LBP 250 | August 22, 2017 | 3 |
| Receipt | LBP 100 | LBP 250 | August 22, 2017 | 3 |
| Statement of account | LBP 100 | LBP 250 | August 22, 2017 | 3 |
| Phone and internet invoices | LBP 100 | LBP 2,500 | August 22, 2017 | 3 |
| Public institution receipt | LBP 100 | LBP 1,000 | August 22, 2017 | 3 |
| * The raise on income tax will affect the withholding non-resident tax of the articles 41 and 42 of the Income Tax Act. | ||||
| ** Applied on the interest revenues from bank accounts. | ||||
| ** * To be paid within 15 days from the date of contract. | ||||
| The above does not constitute an exhaustive list of all taxes of the Law No. 45 | ||||