Lebanon introduced a 1.5% advance tax payment on imports for taxpayers with overdue income tax or VAT returns, under a decision issued on 15 September 2026. The measure applied to outstanding filing obligations from the preceding three years and was collected by the Customs Administration.
Lebanon’s Minister of Finance Yassine Jaber issued Decision No. 801/1 on 15 September 2026, introducing a 1.5% advance tax payment on imports by taxpayers with overdue income tax or VAT returns.
The Customs Administration will collect the amount from taxpayers with outstanding returns for the preceding three years, including obligations due by the date of importation.
The payment will be credited to the taxpayer’s account and offset against taxes, fees and penalties due. Any excess may be refunded under the applicable procedure.
Taxpayers who settled their outstanding filing obligations before the decision was published will be excluded from the measure.
The decision, published on 19 September, implements Article 27 of Budget Law No. 40 of 10 February 2026.
Earlier, Lebanon’s Ministry of Finance published the Citizen Budget 2026 on 14 April 2026, presenting a simplified overview of the Budget Law for 2026.
