Is the municipal fee on a property transfer in Lebanon 5% of the transfer fee or 0.25% of the value?

Key facts#

Is there a municipal fee?

Yes, on top of the transfer fee^[1,2,3,4]

Kallas Law Firm (May 2026)

5% of the transfer fee and the flat registry items^[1,2,3,4]

IDAL (March 2018) and Mattar Law Firm

0.25% of the value^[1,2,3,4]

Kallas's 5% on a 3% transfer fee

About 0.15% of the value^[1,2,3,4]

The transfer fee it is added to

3% of the value for Lebanese buyers, 5% for non-Lebanese^[5]

Advance when the contract is drawn up

2% within 15 days of the contract^[4,6], plus the municipal fee

Law named by Kallas

Law 60/1988, as amended by Law 324/2024, Art. 36^[1,2,3,4]

How to find out the exact municipal fee on your purchase#

1. 1
   Get the property's estimated value first. The transfer fee on built property is charged on the rental value × 30, if higher than the declared price^[1,7]. The rental value is estimated by the regional finance office (in Beirut, the built-property tax department). Ask the notary or the seller for a copy of that estimate before you agree on the fee split.
2. 2
   Ask the notary for a written fee breakdown. Ask for the municipal fee on its own line, with the base and the rate used (5% of the transfer fee, or 0.25% of the value). A sale contract can also be drawn up before the competent assistant head of the Land Registry office instead of a notary^[4,9].
3. 3
   Check the figure with the Land Registry office for the property's district. That office can state the exact municipal fee^[1,2,3,4]. If you are abroad, the person holding your power of attorney can ask there for you.
4. 4
   Pay the advance on time and keep the receipt. You pay 2% within 15 days of the contract^[4,6], plus the municipal fee. The advance is not refunded if the sale is not registered within one year.

It depends on#

• Your nationality. The transfer fee is 3% of the value for Lebanese buyers, 5% for non-Lebanese^[5]. If the municipal fee is a share of the transfer fee, as Kallas says, it would be larger for a non-Lebanese buyer too^[1,2,3,4]. The notary can confirm the amount. More in property registration fees.
• Estimated value or price. For built property the base is the rental value × 30, if higher than the declared price^[1,7]. The base for unbuilt land is not confirmed, so ask the Land Registry office.
• Which reading the office applies. Kallas gives 5% of the transfer fee; IDAL and Mattar give 0.25% of the value^[1,2,3,4]. The Land Registry office or the notary can tell you which one goes on your payment.
• An old contract. Fees on contracts entered in the daily register before 1/1/2020 and still unpaid are calculated at LBP 1,500 per USD until 31/12/2026^[1,10]. Read old contracts and the 1,500 rate.

Common questions#