How to register a company in Lebanon (SARL, SAL, sole proprietorship): the steps and offices

This guide is general information, not legal advice. Rules, forms and fees change, and some steps depend on your activity and on whether the owners are Lebanese or foreign. Check the current requirements with the commercial register or a lawyer before you file.

Sole proprietorship, SARL or SAL: which one fits

Lebanese law offers several legal forms. Three of them cover almost every small and medium business.

• Sole proprietorship (individual merchant, تاجر فرد). You trade in your own name and register yourself as a merchant at the Commercial Register. It is the simplest form, but your personal assets answer for the business's debts. Common for a small shop or a one person service.
• SARL (limited liability company, ش.م.م). The partners risk only what they put in. Since Law No. 126 of 29 March 2019 amended the Code of Commerce, an SARL can be set up by a single partner, and IDAL (the Investment Development Authority of Lebanon) lists a maximum of 20 partners. The usual choice for a restaurant, an agency or a trading business.
• SAL (joint stock company, ش.م.ل). Built for larger businesses and outside investors. IDAL lists a minimum of 3 shareholders, and the company has a board of directors and heavier governance. It rarely makes sense for a first small business.

About capital: IDAL lists legal minimums of LBP 5,000,000 for an SARL and LBP 30,000,000 for an SAL. These figures are set in lira, and a Lebanese law firm (Kallas) notes that the SARL minimum has not been updated since 1992, so they are worth very little today. Ask your lawyer what capital makes sense for your activity and what the bank will need to see.

What to prepare before you file

• A name, and a check that it is free. Company registration starts with checking and reserving the name, so have two or three options ready.
• A clear activity. The purpose written in your articles of association (statuts) sets what the company may do. Some sectors also need their own approvals, so ask about your activity before you sign a lease.
• An address. The Ministry of Justice lists a lease contract or property deed among the documents for an individual merchant where the trade needs premises. A company also needs a registered address.
• Identity documents. An ID card or passport for each partner and, for Lebanese individuals, a civil status extract (إخراج قيد).
• A lawyer, for a company. IDAL states that appointing a lawyer with a yearly retainer is mandatory for both the SARL and the SAL. Build that yearly cost into your budget.

The steps, in order

For an SARL or an SAL, the sequence usually looks like this. Your lawyer runs most of it with you.

1. 1Choose the form and the partners. Decide who holds which share and who will manage the company.
2. 2Check and reserve the name before anything is drafted.
3. 3Draft and sign the articles of association. They are signed before a notary (كاتب العدل). For an SARL, Lebanese law firms note they can also be signed before the clerk of the Commercial Register.
4. 4Deposit the capital in a Lebanese bank. The money goes into an account in the name of the company under formation and the bank issues a deposit certificate. The Code of Commerce requires the deposit before registration, and the manager cannot withdraw it until the company is registered.
5. 5File with the Commercial Register at the court of first instance. Registration fees are paid at filing; amounts change, so ask the register or your lawyer for the current figure. Once the file is signed off, you receive your registration number and certificate.
6. 6Register with the Ministry of Finance to get the tax number you need for invoices, tax returns and, above the threshold, VAT.
7. 7Register with the NSSF when you hire. Employees must be registered with the National Social Security Fund (الصندوق الوطني للضمان الاجتماعي) and declared to the Ministry of Finance for payroll tax.

For a sole proprietorship, the Ministry of Justice describes a shorter path: an application in two copies, a copy of your ID or civil status extract, the census declaration and questionnaire, and a lease or property deed where needed, submitted to the register secretariat in Beirut or a regional branch. Fees are paid at the Ministry of Finance, and the registration is signed by the supervising judge and the register secretary.

How long does it take? IDAL says registration should take 10 to 15 days, depending on the legal structure. Treat that as a guide: one missing paper can add weeks.

Which office does what

• Notary (كاتب العدل): certifies the articles of association and any powers of attorney.
• A Lebanese bank: holds the capital deposit, issues the certificate, then usually becomes the company's bank.
• Commercial Register (السجل التجاري): kept at every court of first instance under the Ministry of Justice, supervised by the court president or an appointed judge and run by the head clerk. It records merchants and companies so that third parties can rely on the facts filed there.
• Ministry of Finance: tax number, tax returns, VAT and payroll tax. It is also where the register fees are paid.
• NSSF: registration of the employer and of each employee, and the social security contributions that follow.
• Your lawyer: for an SARL or SAL, prepares the file and follows it through each office.

VAT: when you must register and at what rate

Registering a company does not by itself make you a VAT payer. According to PwC's Worldwide Tax Summaries (last reviewed 2026-07-01), the 2024 Budget Law requires any taxable person whose turnover exceeds LBP 5 billion over one to four consecutive quarters to register for VAT.

The same summary gives the standard VAT rate as 11%. In February 2026 the Cabinet approved raising it to 12%, but Finance Minister Yassine Jaber said the increase needs legislation to take effect (The National, 2026-02-17). PwC's summary, last reviewed 2026-07-01, still gives 11%, and we could not confirm a vote in Parliament as of 2026-09-26, so check the current rate with the Ministry of Finance or your accountant before you change your prices.

After you are registered

• Keep proper books. The Ministry of Justice notes that merchants must keep numbered, sealed commercial books (Article 16 of the Code of Commerce), authorised by the court before use. Ask your accountant which books apply to you.
• Keep business money separate. Open the operating account and pay business costs from it from the first day.
• Use one legal name everywhere: invoices, lease, bank, sign. If you sell in both currencies, read pricing in dollars and lira.
• Write down the recurring dates: tax returns, NSSF declarations and the lawyer's yearly retainer.
• Make the business easy to find. Use the registered name on your sign, your Google Maps listing, WhatsApp Business and Lebanon Local, so a customer in Beirut, Jounieh or Zahle finds one consistent business.

Mistakes that cost time

• Signing a long lease before checking that your activity is allowed at that address.
• Picking a name close to an existing company's name and having to redraft everything.
• Depositing the capital into a personal account instead of an account for the company under formation.
• Forgetting the NSSF when the first employee starts.
• Trusting a fee figure from an old article or a friend. Fees are set in lira and have changed; ask the register.