Expense management module › Global expense management › Lebanon
Last updated : 11.05.2026
Expense rules in Lebanon.
Lebanon applies VAT at 11%. Historic Middle East hub, major economic crisis since 2019 (LBP hyperinflation, de facto dollarization).
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1Expense rules & reclaimable VAT
VAT 11% single rate. LBP crisis: USD invoicing widely used.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 11% | Deductible | Invoice + MOF no |
| Lodging | 11% | Deductible | MOF registration |
| Alcohol | 11% | Limited | Excluded |
| Fuel | 11% | Deductible | Invoice |
| Transport | 11% | Deductible | Taxi/airfare |
| Gifts | 11% | Non-deductible | Cap |
Receipt
Tax invoice
MOF number
Currency
USD recommended
LBP crisis
SourcesLebanon Ministry of Finance
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesLebanon Ministry of Finance
3Per diem and travel allowances
Company policy in USD (LBP crisis).
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Beirut | $25 | $80 | $150 |
| Tripoli | $18 | $55 | $100 |
| Sidon | $17 | $50 | $95 |
| Other | $15 | $45 | $80 |
LBP
Hyperinflation
Invoice in USD
SourcesLebanon Ministry of Finance
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Free Zones | Exemption | Per licence | Regime |
Limitations
4 years
Keep
SourcesLebanon Ministry of Finance
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