---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "middle_east", "menafatf", "restricted"]
aliases: ["LB", "LBN", "لبنان"]
created: 2026-09-17
updated: 2026-04-02
compile_into: ["[[country--lebanon]]"]
sources:
  - name: "https://www.bdl.gov.lb"
    url: "https://www.bdl.gov.lb"
    type: "official"
  - name: "Law Library of Congress, Regulation of Cryptocurrency Around the World (2018), Lebanon"
    url: "https://tile.loc.gov/storage-services/service/ll/llglrd/2018298387/2018298387.pdf"
    type: "official"
  - name: "PwC Worldwide Tax Summaries: Lebanon, Individual income determination"
    url: "https://taxsummaries.pwc.com/lebanon/individual/income-determination"
    type: "secondary"
  - name: "PwC Worldwide Tax Summaries: Lebanon, Corporate taxes on income"
    url: "https://taxsummaries.pwc.com/lebanon/corporate/taxes-on-corporate-income"
    type: "secondary"
---

#  Lebanon (LB): Crypto Regulation

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

## Overview

| Field | Value |
|-------|-------|
| Status | Restricted |
| Risk Score | 100/100 (Very High Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--middle-east|middle east]] |
| Currency | [[entity--lbp|LBP]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | No crypto-specific rules; no general capital gains tax for individuals (10% tax applies to movable capital income) |
| Capital Gains (Corporate) | 17% CIT |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | Unclear |
| Airdrop Tax | Unclear |

No crypto-specific tax guidance. Individuals are not subject to a general capital gains tax; 10% tax applies to movable capital income. Companies pay 17% corporate income tax.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--bdl|BDL]] |
| Framework | BDL Notice No. 900 (19 December 2013) warning banks and financial institutions against virtual currencies; no licensing regime |
| Ease | very_complex |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | grey_list |

## DeFi

**Status:** unregulated

## Stablecoins

**Status:** unregulated

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | No |
| Electricity Cost | $0.035/kWh |
| Renewable Energy | 8% |
| Climate | tropical |
| Infrastructure | poor |

Mining is restricted due to unstable electricity supply and regulatory warnings; infrastructure is poor with frequent outages.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | unstable |
| Sanctions | No |
| Corruption Index | 25/100 |
| Ease of Business | difficult |
| Internet Freedom | partly_free |
| Banking Access | restricted |
| Sanctions Programs Active | No |

### Recent Political Events

- 2026-07-15: Lebanese government announced new economic reforms amid ongoing financial crisis: Increased uncertainty for crypto adoption and regulatory clarity

## Enforcement

No detailed enforcement information available

## CBDC

| Field | Value |
|-------|-------|
| Status | research |
| Name | Lebanon CBDC |
| Authority | Lebanon's central bank |
| Type | retail |

## FAQ

### Is cryptocurrency legal in Lebanon?

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

### What is the FATF status of Lebanon?

Lebanon is classified by FATF as: grey_list.

### What is the AML/KYC regime in Lebanon?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-17.*

**Sources:**
- [https://www.bdl.gov.lb](https://www.bdl.gov.lb)
- [Law Library of Congress, Regulation of Cryptocurrency Around the World (2018), Lebanon](https://tile.loc.gov/storage-services/service/ll/llglrd/2018298387/2018298387.pdf)
- [PwC Worldwide Tax Summaries: Lebanon, Individual income determination](https://taxsummaries.pwc.com/lebanon/individual/income-determination)
- [PwC Worldwide Tax Summaries: Lebanon, Corporate taxes on income](https://taxsummaries.pwc.com/lebanon/corporate/taxes-on-corporate-income)