The PricewaterhouseCoopers/World Bank Group Paying Taxes for 2019 ranked Lebanon in 113th place among 189 countries and jurisdictions worldwide and in 13th place among 20 Arab economies included in the survey. Also, Lebanon ranked in 30th place among 51 upper middle-income countries (UMICs) included in the survey. Lebanon's global and regional ranks were unchanged from the 2018 survey.

The index measures the direct impact on a medium-size firm of the taxes and contributions it has to pay, and reflects the government-mandated tax burden that a standard business incurs. The index has four sub-indicators that consist of the number of tax payments incurred by a business, the total time to comply, the total tax rate as a percentage of commercial profits, and the processes that might take place after a firm files a tax return. Taxes include corporate, labor and other sub-categories.

Also, the ease of paying taxes rankings are based on the distance to frontier (DTF) score, instead of a simple percentile distribution. The DTF measures how far economies have progressed towards the best performer around the world on each sub-indicator, rather than simply looking at how they compare to other economies. The DTF scores range from zero to 100, with a score of 100 representing the "frontier", or the best performer. Lebanon's DTF score is 67.94 in the 2019 survey, down from 68.21 in the 2018 survey.