Category: Notifications & Regulations

NSSF Memo #801 dated 1^st August 2025 (attached a scanned copy) in application of the Ministry of Labor Decree #699 dated 18 July 2025 and published in the Official Gazette #32 dated 24 July 2025, has defined the 1^st August 2025 as the starting date for calculating the NSSF contributions on the following basis:

1)      The minimum monthly salary is set at LBP 28,000,000 and the minimum daily workers’ wage at LBP 1,300,000.

2)      The NSSF ceiling for the Sickness & Maternity contributions is set at LBP 140,000,000 (i.e. 5 times the minimum wage).

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The Ministry of Finance (MoF) decision #689 dated 24^th July 2025, has extended the deadline for taxpayers to submit their objection on MoF tax adjustments till the 11^th September 2025.

 However, the taxpayers have to settle 30% of the objected tax and penalties amount to benefit from this extension.

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The Ministry of Finance (MoF) notification # 2323/S1 issued on the 11^th July 2025 related to the MoF electronic notifications to the taxpayers.

All taxpayers already submitting their tax returns electronically will only be notified by the MoF electronically through its website starting from the 16^th July 2025.

Therefore, the MoF requests that all taxpayers submitting their tax returns electronically to check the section “Notifications” within their “Taxpayer profile” on the MoF website: www.eservices.finance.gov.lb on a regular basis for any new notifications or correspondence sent by the MoF.

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The major clarification we were waiting for was in relation with the Foreign Exchange adjustment of the LBP Devaluation effect on receivables, payables and cash & bank accounts at the opening of the year 2022. The MoF has clarified in the last page of its answers, that the positive differences of exchange up to 15,000 LBP/USD are subject to income tax and the negative differences of exchange can be deducted from the taxable income, while any difference of exchange from 15,000 LBP/USD to 42,000 LBP/USD as at 31 December 2022 and then to 89,500 LBP/USD as at 31 December 2023 are not subject to income tax (i.e. positive and negative differences of exchange should be reverted while transiting from the accounting result to the taxable result).

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The Ministry of Finance (MoF) decision # 583/1 dated 23 June 2024 (attached a scanned copy) has granted rebates on tax penalties on tax adjustments (whether issued and notified by the MoF or not yet issued) till the 30^th September 2025.

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The Ministry of Finance (MoF) decision # 582/1 dated 23 June 2025 (attached a scanned copy) has set the joint mechanism between the Ministry of Justice and the Ministry of Finance in application of the Law # 240 dated 16^th July 2021 that imposed an external forensic audit on all the persons that benefited from the subsidized US Dollar exchange rate or its equivalent in Lebanese Pounds.

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Decree #422 dated 10^th June 2025, published in the Official Gazette #27 on the 19^th June 2025:

1)      The monthly salary ceiling subject to the family allowance of 6% has increased to LBP 18,000,000.

2)      The value of the monthly family allowances have increased to a maximum of LBP 4,500,000 being:

a.       LBP 1,200,000 for the partner (spouse or husband)

b.       and LBP 660,000 for each child (up to maximum 5 children).

 This increase will be in force starting from the month that follows its publication in the Official Gazette.

 NSSF Notification #793 dated 20 June 2025 specifies that this Decree will be in force starting from the 1^st July 2025.

MoF decision #545/1: Extension of the deadline for the electronic tax filing of the income from foreign movable assets for the fiscal year 2024 according to the article 82 of the Income Tax Law till the 30^th June 2025 inclusive.

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MoF decision #546/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the year 2024 for taxpayers subject to tax on a real profit basis (sole proprietorships, partnerships and institutions who are exempt from income tax 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 29^th August 2025 inclusive.

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MoF decision #547/1: Extension of the deadline for the annual tax on salaries declarations (R5,R6,R7) of the year 2024 and the payment of the related due tax till the 29^th August 2025 inclusive

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