MoF extended CIT and income tax filing and payment deadlines for FYs 2023 and 2024, including UBO, non-resident tax, and revaluation reports.
Lebanon’s Ministry of Finance (MoF) issued Decision No. 899/1 and related measures on 29 October 2025, extending key filing and payment deadlines for corporate income tax (CIT) and income tax obligations for fiscal years 2023 and 2024.
The deadlines are as follows:
CIT extensions for Corporations (SAL and SARL)
- Filing and payment of CIT, and submission of Ultimate Beneficiary Owner (UBO) and annual non-resident tax (Form G5) declarations for FYs 2023 and 2024: 30 December 2025
- Fixed Assets and Inventory Revaluation reports for 2022, 2023, and 2024 under Law 330: 30 December 2025
Extensions for partnerships, sole Proprietorships, and tax exempt Institutions
- FY 2023 filings: Annual declarations (including UBO M18), adoption of the accrual basis of accounting, related tax payments, and Form G5 under Articles 41 and 42: 28 November 2025
- FY 2024 filings: Annual declarations (including UBO M18), accrual basis adoption, related tax payments, and Form G5: 30 December 2025
Real-profit taxpayers (Individuals and Partnerships) – FY 2024
- Electronic filing and payment: 30 December 2025
- Covered forms:
- Individuals and partnerships: F1, F2, 491, 18, 7, A1
- Institutions and amounts under Articles 41 and 42: G2, G5
These extensions provide taxpayers and institutions additional time to comply with filing obligations and complete the required declarations without incurring penalties.