Lebanon

Lebanon taxes income on a territorial basis with a schedular system, so business and professional profits are taxed separately from salaries, both under progressive scales topping out at 25 percent, alongside a flat 17 percent corporate rate and 11 percent VAT. There is no wealth tax, no controlled foreign company regime, and no exit tax, but solopreneurs face a deeply unstable currency, weak banking access, and unreliable infrastructure following the post 2019 financial collapse. There is no digital nomad or entrepreneur visa, and remote work typically happens informally on tourist entry.