Data-center law in Lebanon

National jurisdiction · as of 2026-09-06

Lebanon has no data-center-specific siting, permitting, or utility statute; a data-center project is governed by the general investment-incentive framework of Investment Law No. 360 of 2001, administered by the Investment Development Authority of Lebanon (IDAL).

IDAL names Information Technology, Technology, and Telecommunication among the priority sectors eligible for its incentive schemes, alongside Agriculture, Agro Industry, Industry, Tourism, and Media, but no provision addresses electricity grid interconnection, water use, or air emissions specifically.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Investment Law No. 360 of 2001, IDAL Incentive Schemes

In force

Investment Law No. 360 of 2001

Applies to private

Investment Law No. 360 of 2001 is Lebanon's general investment-promotion statute, administered by the Investment Development Authority of Lebanon (IDAL). IDAL grants incentives under the law to investment projects in Agriculture, Agro Industry, Industry, Tourism, Information Technology, Technology and Telecommunication, and Media.

Its Package Deal Contract (PDC) scheme, for large-scale projects, exempts up to 100 percent of corporate income tax and project-dividend taxes for up to ten years, exempts land-registration fees, and reduces work, residence, and construction permit fees. Its Investment Project by Zone (IPZ) scheme, for small and medium projects located in the country's higher-need regions, exempts up to 100 percent of corporate income tax and dividend taxes for up to ten years and expedites work-permit issuance.

Neither scheme addresses electricity grid interconnection, water use, or air emissions, and no commencement date distinct from the law's 2001 enactment year has been located.

Source: Full text of law