Lebanon's Finance Ministry Establishes Tax Exemption Framework for Israeli Attack Victims

Lebanon's Ministry of Finance has rolled out a sweeping exemption framework designed to streamline relief efforts for those impacted by Israeli attacks on the country. The decision, grounded in recently enacted legislation and government decrees, creates a structured pathway for donations and assistance to reach affected communities without incurring standard fiscal burdens.

The exemption program covers donations and relief—whether in monetary form or in-kind contributions—provided by both domestic and international sources to public bodies, municipalities, and private relief organizations. The framework establishes distinct timelines and procedures depending on the nature of the recipient entity.

Eligibility and Timeframes

Assistance directed toward public administrations, government institutions, and municipal bodies qualifies for exemptions from September 1, 2024 through July 17, 2027. Aid benefiting local and international associations, private organizations, and directly affected individuals extends through July 17, 2028. All donations must be documented through letters issued by the armed forces, with verification coordinated through the Higher Relief Commission.

Tax and Customs Relief

The exemption covers a comprehensive range of fiscal obligations, including customs duties, stamp fees, port charges, and value-added tax on imported relief goods and services. Organizations providing services or delivering funds in support of relief efforts may claim deductions on value-added tax for qualifying transactions.

Documentation and Accountability

Entities applying exemptions must maintain detailed records identifying the nature, value, and recipients of all relief materials and services. Submissions to the tax administration must occur within twenty days of each six-month period, while private organizations have one month from their final exempted transaction to report to the Finance Ministry.

The armed forces and Higher Relief Commission will oversee verification processes to prevent misuse of donations. Any confirmed diversion of relief assistance triggers full tax and fee liability for the violating party, along with potential legal consequences.

Donors and recipient organizations must provide comprehensive information including donor identification, recipient details, itemized descriptions of goods or services, distribution methods, and storage locations. Invoices for relief-related transactions must reference the Higher Relief Commission's confirmation letter and bear the signatures of authorized representatives.

The Supreme Council of Customs holds responsibility for issuing formal exemption approvals for incoming donations and relief shipments, which must be declared according to standard customs procedures to access the exemption benefits.

This decision takes effect immediately upon publication in the Official Gazette and on the Finance Ministry's website.