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Taxation

Income Tax Declaration Deadlines

Chapter One Tax

Type of Tax / Declaration	Declaration Submission Deadline
Commencement of Business Declaration (M1-M10)	Within two months from the date of commencement of business.
Cessation of Business Declaration (M6)	Within two months from the date of cessation. The taxpayer must, within the same deadline, submit a declaration for the last period before cessation of business, as well as the annual declaration “R5” and the attached individual annual statements “R6”.
Information Amendment Declaration (M4-M5)	Within two months from the date of the event, change.
Income Tax Declaration or Non-Operation Declaration for taxpayers subject to the fixed-profit method (F1-F3 or M7)	Before the first of February of each year for the activities of the previous year.
Income Tax Declaration or Non-Operation Declaration for taxpayers subject to the actual-profit method, partnerships and sole proprietorships, (A - F2 or M7)	Before the first of April of each year for the activities of the previous year.
Income Tax Declaration or Non-Operation Declaration for taxpayers subject to the actual-profit method, capital companies, (SH - B or M7)	Before the first of June of each year for the activities of the previous year.
Auditors’ Report	Before the first of September of each year for the activities of the previous year, or three months from the income tax annual declaration deadline.
Income Tax Declaration for taxpayers following a special fiscal year.	After three months for sole proprietorships and partnerships, for the activities of the previous year. After 5 months for capital companies, for the activities of the previous year.
Revaluation, Revaluation Statement, Article 45 of the Income Tax Law A25-SH25-F25	Within the annual income tax declaration deadline according to the legal form of the establishment/company.
Reassessment, Reassessment Statement, Article 45 bis of the Income Tax Law	The tax on differences shall be paid in cash within a period not exceeding one month from the date of reassessment.
Non-Resident Tax Declaration	Within the annual income tax declaration deadline according to the legal form of the establishment/company.
Objection	First level: before the tax administration: Within two months from the date of notification. No deadlines apply for correcting material errors. Second level: before the objection committees: Within two months from the date of notification of the administration’s response. Third level: before the State Council: Within one month from the date of notification of the objection committee’s decision.
When calculating deadlines, the day of notification or the day of the event that caused the deadline to begin is not included. Deadlines specified in months or years expire on the corresponding day of the last month of the deadline. If no corresponding day exists, the deadline ends on the last day of that month. Deadlines are calculated from midnight of the start date of the deadline until midnight of the day set for its expiry, or at the end of the last official working hour if the tax administration has official working hours for the taxpayer’s review. If the last day of the deadline falls on an official holiday, including Sunday, the deadline is extended to the following first working day.

Chapter Two Tax

Declaration Type	Declaration Submission Deadline
Periodic statement for payment of tax on salaries and wages (R10)	The periodic statement R10 must be submitted and the tax, if due, must be paid for each quarter of the calendar year no later than the fifteenth day of the month following the relevant three-month period.
Annual declaration for income tax on salaries and wages (R5), with an individual annual statement of the total income of the employee/wage earner (R6)	Before the first of March of each year following the business year.
Personal salaries and wages tax declaration for an employee working in several institutions at the same time (R8)	Before the first of May of each year following the business year.
Applications to register employees/wage earners (R3-R3-1)	Within two months from the date of employment.

Chapter Three Tax

Income from Movable Capital Subject to Tax at the Rate of 10%

Declaration Type	Declaration Submission Deadline
Profits from transfer of shares in limited liability companies TH1	One month from the date of transfer.
Distribution of dividends in Lebanese capital companies TH2	Within the month following the decision to pay dividends.
Distribution of dividends of foreign capital companies operating in Lebanon. The profits of foreign capital companies operating in Lebanon are considered fully distributed and are subject to the tax provided for in this article after deducting the following: Chapter One tax due on profits. The 10% reserve provided for in Article 133 of the Code of Money and Credit TH2.	Within the annual declaration deadline, i.e. before 1/4 for partnerships and 1/6 for capital companies.
Allocations to board members taken from profits (TH1)	Within the month following the decision to pay the allocations.
Attendance allowances for board of directors and general assembly meetings (TH2)	Before 1/6.
Interest on preferred and ordinary debts, deposits and guarantees	Quarterly and within 15 days from the end of the quarter when the tax for each quarter reaches LBP 200,000 or more (TH2). Annually in other cases within the annual declaration deadline (TH1) and (TH2).
Income from foreign shares and securities collected abroad or transferred abroad. (TH1)	Before 1/3 of each year for the total profits and income earned during the previous year.
Income from foreign shares and securities collected in Lebanon. (TH2)	Within the month following each half-year, meaning the declaration is due every 6 months: before 1/8 for the first half and before 1/2 for the second half of the previous year.
Amounts and securities that lapse by prescription (TH2)	Before 1/6 of the year for the previous year. Half of the amounts lapsed by prescription must be declared.
Funds taken from reserves or profits to redeem or amortize shares (TH1)	Within the month following the decision to pay the amounts.
Prizes and premiums paid to creditors TH2	Within the month following the decision to pay the amounts.
Loan interest for companies operating in Lebanon	Quarterly and within 15 days from the end of the quarter when the tax for each quarter reaches LBP 200,000 or more (TH2). Annually in other cases within the annual declaration deadline (TH1) and (TH2).

Income from Movable Capital Subject to Tax at the Rate of 5%

Income Type	Deadline
Interest on debt securities issued by joint-stock companies (TH15) and (TH2)	Within 15 days from the end of the month during which they were paid.
Interest, income and returns of credit accounts opened with banks. (TH15)	Within 15 days from the end of the month during which the interest was paid.