Lebanon
Falls under Lebanon's Chapter I tax on non-commercial professional profits, progressive up to 25% on net profit. No separate capital-gains treatment; crypto receipts are valued and taxed as professional revenue. Reporting is patchy but the liability stands.
Non-commercial / professional business income - taxed under Chapter I (profits of professions), not salary and not capital gains.
Progressive profits-tax brackets, currently 4% to 25% on net annual profit (top bracket).
NSSF mainly covers employees; a self-employed contractor has limited/voluntary NSSF exposure but must register the activity for income tax.
Register the independent activity, keep accounts, file an annual real-profit (or deemed-profit) return under Chapter I; separate from payroll tax.
No specific crypto tax law; USDC payouts received for services are professional revenue valued in local currency at receipt and taxed under Chapter I. Enforcement is weak amid the financial crisis.