Main Revenue Sources of the Lebanese Government

The Lebanese government derives revenue from diverse sources, categorized as follows:

1. Tax Revenue

• Value-Added Tax (VAT) – General consumption tax on goods/services.
• Income Tax – On individuals and businesses.
• Corporate Tax – On business profits.
• Customs Duties & Import Fees – On imported goods.
• Property Taxes – On real estate.
• Vehicle Registration & Taxes – Ownership and registration fees.

2. Non-Tax Revenue

• Customs fees, licenses, permits, government service fees (passports, visas), fines/penalties.
• Tourism revenue (visa fees, site revenues).
• Sale of state assets.
• International donations and grants.

3. Central Bank (Banque du Liban) Operations

• Government bonds and treasury bills (borrowing).
• Seigniorage (currency issuance profits).

4. Public Utilities & Services

• Electricity and water tariffs.
• Telecommunication fees and taxes.

5. Real Estate Transactions

• Stamp duty on property transfers.
• Registration fees.
• Development and building permits.

These revenues fund public salaries, infrastructure, education, healthcare, defense, and essential operations. However, Lebanon's ongoing economic crisis has severely strained fiscal capacity.