Lebanon has a restricted stance on cryptocurrency, with the central bank issuing warnings against crypto use and no formal licensing regime in place.
| Status | Restricted |
| Risk Score | 80/100 (Very High Risk) |
| Region | middle east |
| Currency | LBP |
| Capital Gains (Personal) | 10% on investment income (if enforced) |
| Capital Gains (Corporate) | 17% CIT |
| VAT on Crypto | No |
| Staking Tax | Unclear |
| Airdrop Tax | Unclear |
No crypto-specific tax guidance available.
| Required | No |
| Regulator | BDL |
| Framework | BDL Circular 318 (2013) - warning against crypto; no licensing regime |
| Ease | very_complex |
| Cost | N/A |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | No |
| Electricity | $0.035/kWh |
| Renewable | 8% |
| Infrastructure | poor |
Mining is restricted due to limited infrastructure and regulatory warnings. Electricity is relatively cheap but infrastructure and political instability limit mining operations.
| Stability | unstable |
| Sanctions | Yes |
| Corruption Index | 25/100 |
| Banking Access | restricted |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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