Is Lebanon introducing a tax on empty apartments?

Also asked as: “Vacancy tax Lebanon” · “Tax on empty apartments in the 2027 budget” · “Will I pay tax if my flat in Lebanon is empty?” · “Article 37 draft budget 2027 vacant apartments”

What the draft proposes#

Article 37 of the draft 2027 budget proposes a tax on vacant apartments. Its stated purpose is to push owners to rent out or sell flats they keep empty^[2]. Annahar reported in September 2026 that the article had not been adopted.

According to Annahar, earlier budgets discussed vacancy taxes and either dropped them or adopted one that was never applied, and building owners opposed them^[2]. Economist Bilal Alama proposes exempting only owners who offer their flat at reasonable rents. That is his suggestion, not the text of the draft.

The reports we read do not give the detail that matters to an owner: the rate, what counts as "vacant" and who is exempt^[2]. Without those, there is nothing to calculate. Once the 2027 budget is passed, ask the Ministry of Finance or a Lebanese tax lawyer what the final text says.

Why it is on the table#

The Lebanese Center for Policy Studies wrote in September 2025 that Lebanon has no tax on empty homes and called this a serious shortcoming in housing policy^[1,2]. Khatt30 reported in April 2026 that rents are set freely, outside any state oversight^[3]. Urban researcher Nadine Bekdache urged a vacancy tax alongside rent control and an eviction freeze, and none of these had been adopted.

Nobody has an exact count of empty flats. Khatt30 (April 2026) puts it at about 20% of Beirut apartments, LCPS cites a 2021 UN-Habitat report finding one third of Beirut lots empty or under-occupied, and Bilal Alama says there is no precise count^[1,2,3]. These are estimates, and there is no official census.

What it means for you now#

If you own an empty flat, no vacancy tax applies to it today^[1,2]. Your other running costs are separate questions: see how built-property tax works and annual municipal fees for owners. If you are weighing whether to let it, compare with what rental yield a Beirut flat earns.

If you decide to let it, read the lease rules first. According to two law firms, which cite different legal bases, a post-1992 residential lease gives the tenant at least three years, so check the point with a lawyer or notary before you sign^[4,5,6]. More in the three-year minimum for new leases. Short lets raise their own questions, covered in whether Airbnb is legal in Lebanon.

If you are a tenant, the draft has not been adopted, so nothing about your rent or lease has changed^[2]. No source we read predicts what it would do to rents.