Holding SAL · Decree-Law 45/1983
Cost and steps, with a source on every number.
A Lebanese holding SAL needs at least LBP 30,000,000 of capital, about US$335, and three shareholders. It pays no corporate income tax and no withholding on dividends. Instead it is assessed on a sliding scale against its capital and reserves; we could not confirm the current brackets from a source worth linking, so ask us for the figure that applies to your capital. 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 |
| Withholding on distributed dividends | Exempt | n/a | IDAL, choosing a business structure |
| Annual tax on capital and reserves, instead of profit tax | Ask us for the current figure | Every year | Ask us |
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.
The Ministry of Finance's own Citizen Budget 2022 pamphlet lists an “annual lump sum tax on Holding companies” among the measures the 2022 budget law passed. That is evidence the lump sum changed that year; the pamphlet does not give the amount, and we could not confirm one elsewhere, so the row above says ask us rather than a number we cannot back.
Taktek's own fixed price for Lebanese Holding is $3,250, 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 state 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 your answers and checks your intended activity against the rules for a holding 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 the register extract.
Weeks 4–10
Questions
About the cost and the timeline.
Taktek's fixed price is $3,250, 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.
Lebanese holding companies pay an annual tax on paid-up capital and reserves instead of the 17% corporate income tax. The Ministry of Finance's own 2022 Citizen Budget pamphlet confirms the 2022 budget law changed this lump sum, but does not give the figure, and we read conflicting bracket numbers on other sites that we could not confirm from a source worth linking. Ask us and our partner law firm will give you the figure for your capital.
Six to ten weeks, assuming three shareholders are in place from the start. Foreign ownership is permitted.
Start with a call.
Fifteen minutes with our partner law firm before you pay anything.