The national accounts for the healthcare sector published by the Ministry of Public Health, with the support of the World Health Organization, show that healthcare expenditures in Lebanon stood at LBP5,582bn, or $3.7bn, in 2015, which is equivalent to 7.4% of GDP. In comparison, healthcare spending totaled LBP4,648bn, or $3.1bn, in 2012, and was equivalent to 7.2% of GDP. The national accounts for healthcare cover the structure and components of healthcare expenditures and the sources of funding.

On the expenditures side, out-of-pocket household spending on healthcare reached $1.2bn in 2015, or 32.7% of total healthcare expenditures in the country. The National Social Security Fund followed with $690m in healthcare spending (18.6% of the total), then private insurance companies with $568m (15.3%) and the Ministry of Public Health with $445.5m (12%). Further, the Lebanese Army's spending on healthcare amounted to $220m, or 5.9% of the total, followed by the Civil Servants Cooperative with $136.2m (3.7%), international organizations with $120m and private mutual funds with $118m (3.2% each), the Internal Security Forces with $93.4m (2.5%), public mutual funds with $67.4m (1.8%), the General Directorate of General Security with $21m (0.6%), and Customs with $6.3m and the Lebanese State Security with $6m (0.2% each).

The breakdown of funding sources shows that households financed $1.8bn, or 48.8% of total healthcare spending in Lebanon, in 2015. Households contributed to the NSSF, the private insurance companies, the Civil Servants Cooperative, and the private and public mutual funds, as well as made direct payments to healthcare providers. Also, the Treasury financed $1.12bn, or 30.3% of healthcare expenditures, in 2015, followed by employers' contributions to the NSSF and to private insurers with $654.4m (17.7%), and extra-budgetary donations and loans with $120m (3.2%). The extra-budgetary donations and loans consisted of public investments in medical buildings and for equipping new hospitals and healthcare centers.