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

Also asked as: “Two taxes or three before selling property in Lebanon?” · “Which taxes must be paid before the rental value statement is issued?” · “Do I have to pay municipal fees before selling my flat in Lebanon?” · “Tax clearance to sell property in Lebanon”

Why the rental value statement comes first#

You cannot register the sale of a flat or a building without a rental value statement from the Ministry of Finance^[3]. The figure on it also sets the fee base: the transfer fee is charged on rental value × 30, if higher than the declared price^[1,2], as estimated by the regional finance offices (in Beirut, the built-property tax department). The statement is issued only after the taxes are paid, so the tax clearances have to come before it. More in what the rental value statement is.

The two taxes are the built-property tax on the property, including its share of the parent property before subdivision, and the capital gains tax under item (j) of Art. 45 of the Income Tax Law^[3]. The law gives you two months from the transfer to declare and pay the gains tax. In practice you pay it before registration, because the statement waits for it^[2,6].

As of October 2026, the law sets the gains tax at 1% until 31/12/2026^[2,6], against a base rate of 15%^[6]. The law text cuts the whole of item (j) to 1%, but PwC reads the cut as covering only non-residential property. It is also not settled whether the date that counts is the contract date or the registration date. Kallas Law Firm (May 2026) says the rate returns to 15% from 1 January 2027 unless a later budget law extends it. If you are selling a home, or signing close to the end of 2026, confirm the rate with the Ministry of Finance or a tax lawyer before you rely on 1%. See whether the 1% applies to your sale.

Two taxes or three: what each source says#

The primary texts support two. Art. 66 names two, and Art. 5 of decision 825 says the same for a property with no lien^[3]. Kallas lists municipal fees as a third tax, while also saying that no other taxes may be required for the first two^[1,2]. No source we read explains how the general "all taxes" rule in Art. 2 of the decision fits with the two-tax cases that follow it.

Practice is the open question. We could not confirm whether a municipality asks for its own clearance before a sale, either for annual fees or for building violations, so ask the municipality where the property lies. See also the municipal clearance for building violations. If the municipality does bill annual fees, Art. 36 of the 2024 Budget Law (Law 324/2024) has municipal fees on homes recomputed on 2022 rental values × 10 for homes^[7]. The fee rates themselves were not found in any source we read; the municipality will give you the bill.

When a Treasury lien is on the property#

A Treasury lien is a note on the property's folio in favour of the state. What you must pay depends on its date compared with the buyer's document. Decision 825 treats three documents alike for this date: a surveyed sale contract, an irrevocable power of attorney with receipt of the price, and a sale agreement^[3].

• Lien registered after that date. The statement is still issued once the two taxes are paid. The collection office continues against the seller for the rest^[3].
• Lien registered before that date. The statement is not issued, except with the Director of Revenue's approval^[3]. That approval is possible only where a non-final objection to the tax is pending, or where the sale is meant to raise money to pay the tax. The property's taxes must be paid, a lien must be placed on the seller's other assets worth more than twice the tax due, and the seller must pay all other taxes except the one under objection.
• Lien only for built-property tax. Whether it is dated before or after the contract, the statement is issued once built-property tax and the gains tax are paid^[3].
• Lien for inheritance fees. The seller pays all seller taxes except inheritance transfer fees^[3]. This applies if the property is outside the estate, or if it is part of the estate and sold under a transfer permit granted for payment in instalments, with an instalment note placed on other estate assets worth twice the tax. More in selling inherited property.
• The seller's last property. If there is no lien, or only one dated after the contract, and the buyer asks for the statement, the file goes as a request to the Director General of Finance^[3]. This happens after the seller's other seizable assets are identified, and the two taxes are paid in every case. How long this referral takes is not published (see how long selling and registering a property takes).

The full picture is in what a Treasury lien means for a sale.