Estimating the Fiscal Impact of Lebanon’s Environmental Tax under Decree No. 3214

In June 2026, the Lebanese Ministry of Environment introduced Decree No. 3214, establishing an environmental tax on a broad range of imported products according to the quantity and environmental impact of waste generated throughout their manufacturing, consumption, or disposal. The decree was issued pursuant to the Environmental Protection Law No. 444 of 2002 and the amendments introduced by Law No. 38 of 2026 to the Integrated Solid Waste Management framework, incorporating the “polluter pays” and extended producer responsibility principles into Lebanon’s environmental policy. Rather than imposing a uniform levy, the decree applies differentiated tax rates ranging from 1% to 3%, with lower rates imposed on essential goods and basic raw materials and progressively higher rates applied to products considered more polluting or more difficult to manage at the end of their life cycle. The measure was intended to establish a dedicated funding source for waste management while encouraging producers and importers to internalize part of the environmental costs associated with the products they place on the Lebanese market.

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