LEBANON · 2026 REFERENCE
Lebanon payroll rates, ceilings and benefits
A compact reference for the exact variables used by Salary Ledger.
Rules version LB-2026.3 · Reviewed 3 September 2026
Employee and employer NSSF
| Item | Rate | Monthly ceiling |
|---|---|---|
| Employee health | 3% | LBP 140,000,000 |
| Employer sickness and maternity | 8% | LBP 140,000,000 |
| Employer family allowances | 6% | LBP 28,000,000 |
| Employer end of service | 8.5% | No calculator ceiling |
Annual income-tax bands
| Taxable slice | Rate |
|---|---|
| First LBP 450m | 4% |
| Next LBP 675m | 7% |
| Next LBP 1.125bn | 12% |
| Next LBP 2.25bn | 16% |
| Next LBP 4.5bn | 21% |
| Balance | 25% |
Allowances and cash benefits
The annual personal tax allowance is LBP 450m, with LBP 225m for a qualifying non-working spouse and LBP 45m per qualifying child, up to five. From 22 October 2026, transportation is worth five litres of petrol per attendance day based on the agreed average official 20-litre price, with a daily floor of LBP 500,000 and ceiling of LBP 800,000. Earlier days retain LBP 450,000. The calculator's prefilled petrol price is indicative and editable until the monthly official average is confirmed. NSSF family benefits are LBP 2.1m for an eligible spouse and LBP 1.155m per eligible child, subject to the displayed eligibility and monthly cap.
Tax allowances reduce taxable income. Transportation and family benefits are cash received. They belong in different parts of the payroll calculation.