SARL · Code of Commerce, Law 126/2019
Cost and steps, with a source on every number.
A Lebanese SARL needs at least LBP 5,000,000 of capital, about US$56, and one partner is enough. Registration carries a 0.4% stamp duty on deeds that state a sum, which includes the articles stating the capital, a registration fee normally no more than 1% of capital, and notary and Official Gazette fees that vary by file and that we do not guess at. Once registered it pays 17% corporate income tax on profit and 10% withholding when it distributes dividends.
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 5,000,000, about US$56 | At registration, paid in full | 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 on profit | 17% | Every year | PwC Worldwide Tax Summaries, Lebanon corporate tax, reviewed 1 Jul 2026 |
| Withholding on distributed dividends | 10% | When you distribute | PwC Worldwide Tax Summaries, Lebanon corporate tax, reviewed 1 Jul 2026 |
| Statutory auditor, only above LBP 30,000,000 of capital | Not a government fee; budgeted separately | Every year, if required | IDAL, choosing a business structure |
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.
Taktek's own fixed price for Lebanese SARL is $2,450, 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 a SARL. 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 3–8
Questions
About the cost and the timeline.
Taktek's fixed price is $2,450, 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.
Minimum capital, the 0.4% stamp duty and the 17% and 10% tax rates come from the Code of Commerce and Lebanon's tax rules, each with a source link above. The registration fee is normally no more than 1% of capital, per PwC; notary and Official Gazette fees vary by file, so we do not publish a figure we have not confirmed: ask us and you get it in writing. Taktek's own price is fixed and shown on the pricing section.
Four to eight weeks in the ordinary case, from signing to the Commercial Register extract and tax number. Documents that come back late, or signed in the wrong colour pen, add time.
Start with a call.
Fifteen minutes with our partner law firm before you pay anything.