Filing Dates

Under the Lebanese income tax system, each type of income tax must be filed separately.
The filing tax Deadline by category are as follows:

Title I

Individuals
Real profit method before March 31
Lump-sum profit method before January 31
Estimated profit method No filing obligations; the Revenue Department produces an assessment
Corporations before May 31

Title II

R10 / payroll tax
Quarterly Report before 15 of the month after each quarter
R8 / Personal declaration of employees who work at more than one job
Yearly Report before April 30
R5 / salaries schedules Yearly report before end of February

Title III

All entities End of the month following the month of a payment is due or announced

Social Security National Fund

Quarterly Report if the total employees are below 10 employees the deadline is End of next quarter
Monthly Report if the total employees exceed 10 employees the deadline is End of next month

Others

Declaration of commencing work the deadline is 2 Months from the company registration at the commercial register
M10 and M11
Declaration of work cessation the deadline is 2 Months from the decision of the work cessation
M6