Lebanon

Lebanon has a restricted stance on cryptocurrency, with the central bank issuing warnings against crypto use and no formal licensing regime in place.

Overview

StatusRestricted
Risk Score80/100 (Very High Risk)
Regionmiddle east
CurrencyLBP

Tax Information

Capital Gains (Personal)10% on investment income (if enforced)
Capital Gains (Corporate)17% CIT
VAT on CryptoNo
Staking TaxUnclear
Airdrop TaxUnclear

No crypto-specific tax guidance available.

Licensing & Registration

RequiredNo
RegulatorBDL
FrameworkBDL Circular 318 (2013) - warning against crypto; no licensing regime
Easevery_complex

Enforcement Activity

Level: Moderate

No detailed enforcement information available

AML / KYC

KYC RequiredYes
Travel RuleNo
FATF MemberNo
FATF Statusgrey_list
FATF BodyMENAFATF
Suspicious-Activity ReportingNo

DeFi, Stablecoins & NFTs

Status: unregulated

Stablecoins

Status: unregulated

NFTs

Status: unregulated

Mining

LegalNo
Electricity Cost$0.035/kWh
Renewable Energy8%
Infrastructurepoor

Mining is restricted due to limited infrastructure and regulatory warnings. Electricity is relatively cheap but infrastructure and political instability limit mining operations.

Geopolitical Risk

Stabilityvery_unstable
SanctionsYes
Corruption Index25/100
Banking Accessvery_restricted

Risk Factors

Lebanon faces significant political and economic instability, impacting crypto business operations. Banking access is restricted and capital controls are in place.

Sources

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Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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