What is the rental value statement and why is it needed to buy or sell property in Lebanon?
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Short answer
The rental value statement (al-qima al-ta'jiriyya) gives a property's rental value as estimated by the regional finance office[1,2]. For built property, the transfer fee is charged on rental value × 30, if higher than the declared price. Where no Treasury seizure is recorded, the statement is issued after built-property tax and capital-gains tax are paid, so the seller pays those two taxes first.
Also asked as: “What is al-qima al-ta'jiriyya?” · “Why does the seller need the rental value before the sale is registered?” · “Rental value times 30 registration fee” · “Which taxes must be paid before the rental value is issued?”
Key facts
What the rental value is used for
For built property, the Land Registry charges the transfer fee on the built rental value multiplied by 30, as estimated by the regional finance offices. When that estimate is higher than the price declared in the deed, the registry must apply it unchanged[1,2]. When the contract price is higher, the fees are charged on the price. There is more on this in estimated value versus declared price.
The rate is then applied to that base: 3% of the value for Lebanese buyers, 5% for non-Lebanese[3]. The other charges paid at this step are in property registration fees.
The ×30 rule is written for built property. Our sources do not confirm the base for unbuilt land[1,2]. If you are buying a plot, ask the notary in writing which figure the fees will be charged on.
Why the seller has to clear taxes first
Under Art. 66 of Law 10/2022, where no Treasury seizure is recorded on the property, the rental value is issued once two taxes are paid. One is the built-property tax on the property, including on the parent property before it was subdivided. The other is the capital-gains tax on the sale. No other taxes owed by the seller may be required[1,2].
Because the fees are calculated on the rental value, the notary and the Land Registry will normally expect these taxes to be paid before the sale goes forward. Ask the notary to confirm for your sale. The full list of what a seller settles is in what a seller must clear before registration.
Sources disagree on a third tax. Kallas Law Firm lists three taxes a seller must clear, adding annual municipal fees under Law 60/1988, while Art. 66 of Law 10/2022 names only built-property tax and capital-gains tax[1,2]. Whether a municipality asks for its own clearance in practice is not confirmed. Before you fix a signing date, ask the municipality where the property sits, and the notary.
When there is a Treasury seizure
The two-tax rule applies only where no Treasury seizure is recorded on the property. The rules for a property with a Treasury lien are set in Ministry of Finance decision 825/2023, which is not among our sources[1,2]. If a seizure shows up, read Treasury liens and selling and ask a lawyer before you pay the seller anything.
What is not published
We found no plain-language official page on the statement. Our sources do not say which office takes the request, which documents it wants, what it costs or how long it takes. The notary drafting the deed, or the regional finance office for the property's area, can tell you. If you are buying from abroad, ask the notary to send you a copy of the statement and the seller's tax receipts before you transfer the balance.
Where the statement fits in a sale
- The seller pays the built-property tax. This covers the property itself and, for a property or unit created by subdivision, the parent property before it was subdivided[1,2]. The usual way to pay is in how to pay built-property tax. Ask the seller for the receipts.
- The seller pays the capital-gains tax on the sale. This is the second tax Art. 66 requires[1,2]. See declaring and paying capital-gains tax.
It depends on
- The buyer's nationality. It changes the rate applied to the base: 3% of the value for Lebanese buyers, 5% for non-Lebanese[3].
Common questions
Who pays the taxes needed for the rental value statement?
Are registration fees charged on the rental value or on the price?
How long does it take to get the rental value statement, and what does it cost?
Neither is published in the sources we found. Ask the notary handling the sale or the regional finance office for the property's area.
Sources
Checked against these sources. The numbers in the text point here.
- 1.Law 10/2022 (General Budget Law for 2022), consolidated text with amendments
Lebanese University Legal Informatics Center (legallaw.ul.edu.lb) · 15 Nov 2022 · read 17 Oct 2026
- 2.Real estate fees calculator
Kallas Law Firm · 24 May 2026 · read 17 Oct 2026
- 3.قانون الموازنة العامة لعام 2022 (القانون 10/2022) المنشور في الجريدة الرسمية
Lebanese Ministry of Finance · 15 Nov 2022 · read 17 Oct 2026
- 4.How to Buy Property in Lebanon: The Legal Steps from Verification to Inscription
Kallas Law Firm · 9 Jun 2026 · read 16 Oct 2026
Related questions
- Are Lebanese registration fees charged on the contract price or on an estimated value?For built property, on the higher of rental value × 30 and the declared price. Where the estimate comes from, the 2% advance, and what is not known.
- 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.
- How much is the property registration fee in Lebanon?3% of the value for Lebanese buyers, 5% for foreigners; for built property, the estimated value or the price if higher. Other charges and the 2% advance.
- 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.
- How is the built-property tax calculated in Lebanon and who pays it?A tax of 4% to 14% on each property's net rental revenue, with an LBP 360m deduction for homes owners live in. Brackets, deductions and sale clearance.
- 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.
- 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.
