LimboMiddle East
Lebanon
20%effective individual rate
Crypto has become popular due to banking crisis. General income tax applies. Limited regulatory framework.
FATCA Partner
No
FATF Status
Greylist
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax10%
Income Tax on CryptoUp to 25%
Corporate Tax17%
VAT on Crypto11%
Activity Taxes
Staking
Taxed as income
Mining
Taxed as income
DeFi
Not addressed
NFTs
Not addressed
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
BDL
Residency Requirement
Various visa options
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Residency via property/business; citizenship very difficult
Notable Conditions
- →Banking crisis drove crypto adoption
- →Limited regulation
- →Capital controls in place
- →Crypto used as hedge
Living & Lifestyle
Cost of Living
Low (post-crisis)
Banking Access
Very Poor (crisis)
Quality of Life
Low (crisis)
Lifestyle Scores
Safety3/10
Healthcare5/10
Institutions2/10
Business Ease3/10
Int'l Schooling5/10
Privacy5/10