Offshore SAL · Decree-Law 46/1983
Cost and steps, with a source on every number.
A Lebanese offshore SAL needs at least LBP 30,000,000 of capital, about US$335, and one shareholder is enough. It pays no corporate income tax and no withholding on dividends. Instead it pays a flat LBP 50,000,000 a year, about US$560, per our partner law firm's guide; IDAL's own tax page still shows the pre-2022 figure, so ask us to confirm before you rely on either number. Registration carries the same 0.4% stamp duty on deeds that state a sum, a registration fee normally no more than 1% of capital, and notary and gazette fees that vary by file.
Figures checked 16 October 2026. Where we could not confirm a figure from a source we can point to, this page says so instead of guessing.
Costs
Government figures, and what we could not confirm.
| Item | Amount | When paid | Source |
|---|---|---|---|
| Minimum capital | LBP 30,000,000, about US$335 | At registration, one quarter of each share | IDAL, choosing a business structure |
| Stamp duty on deeds that state a sum (the articles state the capital) | 0.4% of the sum stated | At registration | PwC Worldwide Tax Summaries, Lebanon other taxes, reviewed 1 Jul 2026 |
| Commercial Register fee | Normally no more than 1% of capital; ask us for the exact figure | At registration | PwC Worldwide Tax Summaries, Lebanon other taxes, reviewed 1 Jul 2026 |
| Notary and Official Gazette fees | Ask us for the current figure | At registration | Ask us |
| Corporate income tax | Exempt | n/a | IDAL, choosing a business structure |
| Withholding on distributed dividends | Exempt | n/a | IDAL, choosing a business structure |
| Annual lump-sum tax, instead of profit tax | LBP 50,000,000, about US$560 | Every year | Our partner law firm's offshore guide, reviewed 23 Sep 2026 |
Lebanese registry, notary and publication fees are set per file and have moved with recent budget laws. Rather than publish a number we read on a site that disagreed with the next one, we say "ask us" and give you the current figure in writing. Minimum capital and the tax rates above are set by statute and do not vary by file.
IDAL's own tax system page still lists a fixed annual tax of LBP 1,000,000, about US$663 at the old peg, citing a 2018 alert. That is the pre-2022 figure. Our partner law firm's guide gives LBP 50,000,000, about US$560 at today's rate, reflecting the budget-law increase from fiscal year 2022. The two disagree because one is outdated; if this is a live decision for you, ask us to confirm the figure in force rather than trust either page alone.
Taktek's own fixed price for Lebanese Offshore is $2,950, all in, including every confirmed government cost above. $500 opens the file and is refunded in full if the review finds this is the wrong structure for you.
Steps
The order, and the typical time.
-
$500 opens the file
You pay $500 and answer three questions: what you do, where your clients are, and roughly what you invoice a year. Nothing else is due yet.
Day 0 -
Case reviewed
Our partner law firm reads what you sent and checks your intended activity against the rules for an offshore company. If this is the wrong structure for you, you are told so. The $500 is refunded in full. Nothing proceeds until the review is signed off.
Days 1–3 -
Documents drafted and notarised
Our partner law firm drafts the founding documents and the appointments, sends exact signing instructions, then legalises before the notary. Wet ink, blue pen, three originals. The balance falls due here.
Weeks 2–5 -
Bank, registry, Ministry of Finance
Capital is deposited and certified. The file goes to the Commercial Registry of Beirut for your number, then to the Ministry of Finance for your tax number. You get the certificate and register extract.
Weeks 4–10
Questions
About the cost and the timeline.
Taktek's fixed price is $2,950, including every confirmed government cost above. $500 opens the file and is refunded in full if the review finds this is the wrong structure for you.
Our partner law firm's guide puts it at LBP 50,000,000 a year from fiscal year 2022. IDAL's own tax page still shows the older LBP 1,000,000 figure, citing a 2018 alert, so that page has not caught up with the budget-law change. If that matters to a decision you are making, ask us for the figure in force rather than trust either page alone.
Six to ten weeks. You do not need to be in Lebanon, or Lebanese: a power of attorney legalised at a Lebanese consulate lets our partner law firm sign and file for you.
Start with a call.
Fifteen minutes with our partner law firm before you pay anything.