Lebanon - Taxes on income

Taxes on income, profits and capital gains (current LCU)

The value for Taxes on income, profits and capital gains (current LCU) in Lebanon was 4,576,920,000,000 as of 2019. As the graph below shows, over the past 22 years this indicator reached a maximum value of 4,576,920,000,000 in 2019 and a minimum value of 340,094,000,000 in 1997.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
1997 340,094,000,000
1998 404,000,000,000
1999 530,980,000,000
2000 499,000,000,000
2001 626,000,000,000
2002 726,600,000,000
2003 783,200,000,000
2004 907,900,000,000
2005 1,047,280,000,000
2006 1,166,150,000,000
2007 1,308,010,000,000
2008 1,564,220,000,000
2009 1,839,170,000,000
2010 2,049,800,000,000
2011 2,422,900,000,000
2012 2,516,200,000,000
2013 2,501,960,000,000
2014 2,795,440,000,000
2015 2,887,310,000,000
2016 3,015,090,000,000
2017 3,434,610,000,000
2018 3,629,890,000,000
2019 4,576,920,000,000

Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Lebanon was 28.83 as of 2019. Its highest value over the past 22 years was 28.83 in 2019, while its lowest value was 8.89 in 1997.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1997 8.89
1998 9.08
1999 10.88
2000 11.96
2001 14.70
2002 13.49
2003 12.67
2004 12.97
2005 15.28
2006 14.99
2007 15.59
2008 15.82
2009 15.49
2010 17.57
2011 18.41
2012 19.01
2013 19.12
2014 19.32
2015 21.66
2016 21.33
2017 20.87
2018 22.24
2019 28.83

Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Lebanon was 37.05 as of 2019. Its highest value over the past 22 years was 37.05 in 2019, while its lowest value was 11.75 in 1997.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1997 11.75
1998 12.23
1999 15.14
2000 16.11
2001 19.81
2002 17.44
2003 16.82
2004 17.24
2005 21.31
2006 23.40
2007 23.39
2008 21.70
2009 20.45
2010 21.00
2011 24.58
2012 24.95
2013 25.17
2014 27.33
2015 28.49
2016 28.91
2017 27.97
2018 28.62
2019 37.05

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance