What your Lebanese salary is actually worth

Gross to net and net to gross under Lebanese law, with every figure traced to the decree it came from.

Your salary

What do you know?

I know the grossI know the net

Amount

Basic salary before deductions, excluding allowances.

Per

As of

Which state of the law to compute under.

Transport allowance

How is it paid?

At the legal rateA different amountNot paid

The allowance is set per day actually worked, and up to that figure it is exempt from both income tax and NSSF.

Working days per month

Days actually worked. The allowance is per day, not per month.

Family

Marital status

SingleMarried

Children

Other detailsDeclared to the NSSFWhether your employer has registered this job with the fund. Undeclared employment is common and not lawful.

More options

This is a pensionPensions and similar benefits are taxed at half the scale.

Other taxable allowances

A fixed bonus, a phone or housing allowance paid in cash. Per month.

Allowances treated as exempt

Schooling being the usual one. We carry the amount through as exempt without verifying the limit — see the note it raises.

Net pay

$1,994.38

What to look at

Your NSSF contribution is capped

Contributions stop at 120,000,000 LL of monthly pay, and yours is 179,000,000 LL. You pay 3,600,000 LL rather than 3% of the whole salary — and a raise will not increase it.

Converted at 89,500 to the dollar

Lebanese tax is computed entirely in lira, and payroll must convert foreign-currency salaries at the rate the Ministry of Finance fixes — MoF Decision 302/1 of 3 April 2024. This is not the market rate, and the figures above will not match a conversion done at one.

Earnings

Basic salary	$2,000.00
Transport allowance3	$110.61
of which exempt	$110.61
Gross earnings	$2,110.61

Deductions

NSSF (sickness & maternity, 3%)2	−$40.22
on a base of	$1,340.78
Income tax1	−$76.01
Total deductions	−$116.23

3.6%Income tax as a share of gross

5.5%Tax and NSSF together

7%Marginal rate

How the tax was worked out

Annual taxable income	$23,517.32
Family exemption1	−$5,027.93
Taxed at the scale	$18,489.39

Band	Rate	Your income in it	Tax
0 LL – 360,000,000 LL	2%	$4,022.35	$80.45
360,000,000 LL – 900,000,000 LL	4%	$6,033.52	$241.34
900,000,000 LL – 1,800,000,000 LL	7%	$8,433.52	$590.35

$912.13Income tax for the year

7%What the next lira you earn would be taxed at.

What your employer pays on top

Not deducted from you. This is the other half of the NSSF, and the reason you cost more than your gross.

Sickness & maternity (8%)2	$107.26
Family allowances (6%)	$18.77
End-of-service indemnity (8.5%)	$170.00
Employer contributions	$296.03
Total cost of employing you	$2,406.65

Source

Law No. 324 of 2024 (Budget Law 2024). Budget Law 2024, income tax on salaries; family exemptions per the 16 Feb – 31 Dec 2024 schedule. Restated for foreign-currency salaries by MoF Decision 959 of 5 Sep 2024. Source. Read on August 30, 2026
Decree No. 2923 of 30 April 2026. Revised NSSF family allowances and raised the salary ceiling for the family-allowances branch from LBP 18,000,000 to LBP 28,000,000. Sickness ceiling carried from Decree No. 887 of 21 Aug 2025. Source. Read on August 30, 2026
Decree No. 12966. Official Gazette, 15 February 2024. Raised the daily transport allowance from LBP 250,000 to LBP 450,000, effective on publication. Still in force as of the retrieval date. Source. Read on August 30, 2026
Ministry of Labour Decree No. 699. Official Gazette No. 32, 24 July 2025. Minimum monthly basic salary LBP 28,000,000 and minimum daily wage LBP 1,300,000, effective 1 August 2025. Source. Read on August 30, 2026