Investment Incentives

A market-oriented economy, a secure business environment, a wide access to Middle East markets and a highly-skilled work force all are combined in Lebanon to provide investors with the best environment for their businesses to flourish. Investment in Lebanon offers unique opportunities to leverage promising niche markets in tourism, agriculture, industry, agro-industry and IT / technology / telecommunication / media.

The Lebanese government recognizes the importance of investment and is actively working to provide an environment that enables investors to bring or establish their operations in Lebanon. Within this framework, the Investment Development Law 360 empowered IDAL to offer a wide range of generous and competitive investment incentives depending on the qualifications and criteria for each project. Some of these incentives are:

• Exemptions from income tax and tax on distribution of dividends 
• Work permits for various categories exclusively needed for the project
• Fee reduction on work permits and residency  
• Fee reduction on construction permits -  if required for the project 
• Exemptions on land registration at the Land Registry, annexation, subdivisions, mortgages and registration of lease contracts

For more details on the incentives listed above and to assess whether your project qualifies for these incentives, please visit the Package Deal Contract and Investment Project sections.