Noa Energy Atlas

Petroleum · Lebanon

Law No. 57/2017 - Petroleum Tax Provisions

Sets tax provisions applicable to petroleum activities, including income-tax and related fiscal treatment.

In force
Last reviewed
Official recordLaw No. 57/2017 - Petroleum Tax Provisions
Legal characterPetroleum fiscal law
Current readingOperative
Scope and applicability

Tax treatment of offshore petroleum right holders, operators, employees and transactions.

Why it matters

It defines the fiscal layer that investors must read together with the upstream licensing and agreement framework.

Core provisions

The operative ideas to understand before reading the full text.

  1. 01

    Determines income-tax treatment for petroleum activities.

  2. 02

    Covers tax treatment of salaries and remuneration in the sector.

  3. 03

    Addresses stamp duty, VAT, customs treatment and specified exemptions for petroleum operations.

Engineering lens

  • Indirectly affects procurement, import and cost classification for petroleum equipment.
  • Project controls must preserve auditable cost and customs records.

Economic and investment lens

  • Defines income tax, payroll, stamp duty, VAT, customs and specified exemptions.
  • Interacts with cost recovery and thin-capitalisation rules.

From text to operation

Implementation gates

These conditions must be evidenced before treating the instrument as operational for a project, tariff or market transaction.

  1. 1Tax registration and auditable accounts
  2. 2Consistent cost-recovery and tax classification
  3. 3Application of fiscal implementing decrees

Documented relationships

  • Linked instrument paired upstream fiscal regime OPR Law

Primary sources

  1. Legislative Framework Lebanese Petroleum Administration · Publication date not stated · English · Accessed 16 August 2026Official consolidated overview; page has no stated publication date.