The General Directorate of the Finance Ministry in Adlieh, Beirut, on Jan. 16, 2026. (Credit: Philippe Hage Boutros/L’Orient-Le Jour)
The Finance Ministry published a decision Monday adjusting several tax relief measures for the benefit of taxpayers, administrations, and institutions that are victims of Israeli bombardments.
This measure, taken within the framework of the application of Law No. 22 of July 11, 2025, comes as the Israeli army occupies around 600 square kilometers of Lebanese territory to establish a "buffer zone," while erasing entire villages, and as Hezbollah continues its attacks despite the truce that went into effect on April 17 and has been extended multiple times since. This war has already resulted in about 3,000 deaths, with damages already amounting to tens of billions of dollars.
Some of the provisions of the decision concern exemptions from certain mandatory levies — including VAT and stamp duties — applied to cash or in-kind donations made by private organizations to public administrations and institutions, particularly municipalities, federations of municipalities, and other public legal entities. It establishes a donation certification procedure involving the Lebanese army and the Higher Relief Committee, and specifies the procedures for declaring the donation to the tax authorities.
The decision covers donations made since the publication of the law, as well as those dating back to Sept. 1, 2024, during the penultimate escalation between Hezbollah and Israel following several months of sporadic clashes.
Finally, the Ministry entrusts the Higher Council of Customs with the authority to issue the decision exempting "the entry operations of donations and aid from additional work fees and service charges," among other procedures.
