Selling and capital gains

Articles: 18

Pricing and selling a home, the tax on the gain, and selling while you live abroad.

• What is the capital gains tax on selling property in Lebanon, 15% or 1%, and until when?

  Lebanon taxes property gains at 15%, cut to 1% until 31 December 2026 under item (j). Who qualifies, the disputed scope, exemptions and 2027.

  Last reviewed 17 Oct 2026 · 6 min read

• How can I sell my apartment in Lebanon from abroad with a power of attorney?

  Sign a special sale POA at a Lebanese mission or before a local notary, then legalise it. Documents, fees, taxes, forgery risks and getting paid.

  Last reviewed 17 Oct 2026 · 12 min read

• What are apartments selling for in Lebanon now, and how do I price mine?

  No verified per-m² price is published. Price yours from recent sales nearby and a sworn appraiser. What registry data shows, who buys and what you keep.

  Last reviewed 17 Oct 2026 · 8 min read

• Can I give one broker an exclusive mandate to sell in Lebanon, or is it open listing, and what is an irrevocable sale agency?

  No Lebanese law sets exclusive or open listing rules; your signed agreement decides. Broker fees under the Commercial Code, and irrevocable sale POAs.

  Last reviewed 17 Oct 2026 · 6 min read

• What taxes must a seller clear before a property sale can be registered in Lebanon?

  Under Art. 66 of Law 10/2022, two: built-property tax and the gains tax. Why one law firm lists three, and how a Treasury lien changes it.

  Last reviewed 17 Oct 2026 · 8 min read

• How and when do I declare and pay capital gains tax after selling property in Lebanon?

  Declare and pay within two months of the transfer, in practice before the sale registers. Covers the rate, exemptions, fines and what is unpublished.

  Last reviewed 17 Oct 2026 · 7 min read

• Is there a holding-period reduction or exemption from capital gains tax in Lebanon?

  Yes: 8% of the gain comes off for each full year you held the property, and after 12 full years it is exempt. The open questions and whom to ask.

  Last reviewed 17 Oct 2026 · 5 min read

• Is selling my main home in Lebanon exempt from capital gains tax, and how many homes count?

  Yes, for up to two primary homes of a natural person. What the law says, how many homes count, proof for owners abroad, and the tax if it does not apply.

  Last reviewed 17 Oct 2026 · 6 min read

• How is the taxable gain calculated when selling property in Lebanon?

  Lebanon taxes the gain at 15%, cut to 1% until end-2026, after 8% off per full year held. What is known, what is not published, and how to pay.

  Last reviewed 17 Oct 2026 · 6 min read

• How long does it take to sell and register a property in Lebanon?

  No source gives a typical timeline. The law sets a 2% fee advance within 15 days, lost if unregistered in a year, and gains tax in two months.

  Last reviewed 17 Oct 2026 · 7 min read

• Can I sell inherited property in Lebanon, and what tax applies?

  Yes, each heir can sell their share. Gains tax is 1% to end-2026, then 15%, less a holding deduction. Clearances, co-owners and selling from abroad.

  Last reviewed 17 Oct 2026 · 8 min read

• What does it cost the seller to sell a property in Lebanon?

  Mainly capital gains tax: 1% until end 2026 unless extended, otherwise 15%. Plus tax clearances, broker fees and what the contract sets.

  Last reviewed 17 Oct 2026 · 8 min read

• Do non-residents and foreign owners pay capital gains tax when selling property in Lebanon?

  Yes. Lebanon's gains tax depends on the seller's tax status, not residence or nationality: 15%, cut to 1% until end-2026. Rules, deadlines and gaps.

  Last reviewed 17 Oct 2026 · 6 min read

• Can one broker act for both buyer and seller in Lebanon, and is that a conflict of interest?

  No law we found bans one broker acting for both sides, but one who acts for the other side in breach of duty loses his fee (Art. 294). Risks and safeguards.

  Last reviewed 17 Oct 2026 · 6 min read

• Can I sell a mortgaged property in Lebanon, and how is the mortgage released?

  You can, but a mortgage passes to the buyer unless released first, and release needs tax approval. Fees, steps and what is not published.

  Last reviewed 17 Oct 2026 · 6 min read

• Can I still sell my property in Lebanon if there is a Treasury lien on it?

  It depends on when the lien was registered and what it is for. How decision 825/2023 treats Treasury liens, which taxes to pay and whom to ask.

  Last reviewed 17 Oct 2026 · 7 min read

• Can I challenge or reduce a broker's commission in Lebanon if I think it is too high?

  Yes: under Art. 292 of the Commercial Code a judge may cut an agreed broker fee that is out of proportion to the work. Evidence, grounds and whom to ask.

  Last reviewed 17 Oct 2026 · 6 min read

• Do I owe the broker a commission if the sale falls through or I sell to someone else?

  A broker earns the fee when their work leads to the contract. What happens if the deal collapses, you sell yourself, or the broker loses the fee.

  Last reviewed 17 Oct 2026 · 6 min read

Ahla Beit Guide