The law behind these numbers

Every figure Rateb uses comes from a published instrument, listed here with the date it took effect and where we read it. Four schedules, because in Lebanon they change on four different clocks.

Income tax

February 16, 2024In force from
Currently in forceShipped with the app
25%Top rate
450,000,000 LLBase family exemption
89,500Conversion rate for foreign-currency salaries

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.

NSSF

April 30, 2026In force from
Currently in forceShipped with the app
3%Employee rate
120,000,000 LLSickness ceiling
28,000,000 LLFamily-allowances ceiling

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.

August 21, 2025In force from
Shipped with the app
3%Employee rate
120,000,000 LLSickness ceiling
18,000,000 LLFamily-allowances ceiling

Decree No. 887 of 21 August 2025. Amended Article 68(2) of the NSSF Law, raising the maximum salary subject to sickness and maternity contributions from LBP 90,000,000 to LBP 120,000,000. Family allowances carried from NSSF Memorandum No. 793 of 20 June 2025. Source. Read on August 30, 2026.

July 1, 2025In force from
Shipped with the app
3%Employee rate
90,000,000 LLSickness ceiling
18,000,000 LLFamily-allowances ceiling

NSSF Memorandum No. 793 of 20 June 2025. Set family allowances at LBP 1,200,000 for a spouse and LBP 660,000 per child, up to five children, effective 1 July 2025. Source. Read on August 30, 2026.

Transport allowance

February 15, 2024In force from
Currently in forceShipped with the app
450,000 LLPer day worked

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.

April 26, 2023In force from
Shipped with the app
250,000 LLPer day worked

Decree No. 11224. Official Gazette, 26 April 2023. Set the daily transport allowance at LBP 250,000. Source. Read on August 30, 2026.

Minimum wage

August 1, 2025In force from
Currently in forceShipped with the app
28,000,000 LLMonthly basic minimum
1,300,000 LLDaily minimum

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.