Salary & Payroll Calculator

Sources and methodology

Every rate, ceiling and band is stored with the date it took effect and the instrument it came from. The calculation date decides which version applies, which is why a payroll date in July 2025 and one in September 2025 can return different contributions for the same salary.

What is confirmed

• Employer contribution only. Maximum LBP 1,680,000 per month. Never deducted from the employee.
• A benefit paid to an eligible insured employee — not salary, and not the same thing as the 6% employer contribution above. Maximum LBP 7,875,000 per month.
• Memo 805 (22 August 2025) applies Decree 887 and cancels section 3 of article 1 of Memo 801, setting the ceiling at LBP 120,000,000 from 1 August 2025. Employee maximum LBP 3,600,000; employer maximum LBP 9,600,000. Rates themselves not yet read at source.

What is not yet confirmed

These are encoded from stated figures and corroborated where possible, but have not been read against the primary instrument. Each is marked unverified on its card above and in the report, and each is applied while it says so.

• Lebanese employment income is broadly defined: salary, wages, bonuses, allowances, cash benefits and benefits in kind, unless a specific exemption applies. That general shape is well attested; the treatment of individual allowances below is not yet read at source, and the transportation and schooling entries in particular should be confirmed before this is called verified.
• PwC confirms a range of LBP 450m to LBP 900m from 15 February 2024, which matches the total of the split below (450 + 225 + 5 x 45 = 900). The split itself is not corroborated — read the law before marking verified.
• Bands are exactly twenty times the 2022 bands, which is consistent with the 2024 uplift but is corroboration, not verification. PwC still showed the pre-2024 bands when checked on 17 September 2026, so it is no help here. Read Budget Law 324/2024 before marking verified.
• Decree 699 of 24 July 2025. Shown as context only — an entered salary below it is never silently raised.
• Employer end-of-service contribution, 8.5% of earnings with no ceiling, confirmed by the site owner on 17 September 2026. Still to be read against the Social Security Law and the current NSSF contribution regulations before it is marked verified. PwC states 5%; that reading is not followed.
• The conversion applied to foreign-currency pay for tax and contribution purposes. Never the market rate, and never replaced by one.
• The employee 3% sickness and maternity contribution is not deducted from income before the salary-tax bands are applied. Confirmed by the site owner on 17 September 2026; MoF Decision 959/1 still to be read at source before this is marked verified.
• Rounds to the nearest LBP 10,000 in favour of the Treasury. Decision not yet read at source.
• PwC gives LBP 450,000 per day for the private sector from 15 February 2024. Decree not read at source.

Coverage

72 jurisdictions are in scope — 50 in Europe and 22 Arab states. 1 can currently calculate. The rest are listed because they are planned, and each will stay unavailable until its rules have been read at source. A country here never inherits another country's figures, and never gets an approximate rate to fill a gap.

Sources

• Budget Law 2026 — Republic of Lebanon
• Budget Law No. 324/2024 — Republic of Lebanon
• Decree 12966 — private-sector transportation allowance — Council of Ministers
• Decree 2923 dated 24 April 2026 — Council of Ministers
• Decree 699 dated 24 July 2025 — minimum monthly basic salary — Ministry of Labour
• Decree 887 dated 14 August 2025 — Council of Ministers, Official Gazette issue 36, 21 August 2025
• Law 319/2023 — retirement and social protection — Republic of Lebanon
• Social Security Law and NSSF contribution regulations — Republic of Lebanon
• MoF Decision 1195 — rounding of payroll tax — Ministry of Finance
• MoF Decision 959/1 dated 5 September 2024 — Ministry of Finance
• National Social Security Fund — published guidance — National Social Security Fund
• NSSF Memorandum 740 — exchange rate for wages paid in foreign currency — National Social Security Fund
• NSSF Memorandum 801 dated 1 August 2025 — National Social Security Fund
• NSSF Memorandum 805 dated 22 August 2025 — National Social Security Fund
• NSSF Memorandum 831 — application of Decree 2923 — National Social Security Fund
• ALDIC — Lebanese Association for Taxpayers Rights, notifications and regulations — ALDIC
• Practitioner confirmation — Mike Sader — Insights by Mike
• PwC Worldwide Tax Summaries — Lebanon — PwC

Frequently asked

How is salary tax calculated in Lebanon?

Salary and wage income is taxed at progressive rates. Each band applies only to the part of income that falls inside it, so reaching a higher band does not re-tax the income below it. A family deduction is subtracted before the bands are applied, and the resulting tax is rounded under the Ministry of Finance rounding rule.

Is the employee NSSF contribution deducted before tax?

This calculator does not deduct it, and says so on every result. The treatment has not been confirmed against the Ministry of Finance rules, and the reading used here produces the higher tax rather than the lower one.

What rate is used for a salary paid in US dollars?

The statutory payroll conversion rate, which is a rule rather than a market price. If you enter your salary in dollars, your result is shown in dollars.

Are family benefits part of my salary?

No. Family benefits are paid by the NSSF to an eligible insured employee. They are shown separately from net salary, and they are not an employer cost.