Fees and taxes
Articles: 19
Registration fees, stamp duty, notary and broker costs, and the yearly taxes on a home.
What commission do real estate brokers charge in Lebanon when a property is sold?
No law sets the rate: brokers cite 2.5% from each side by custom, but the fee is agreed and a judge can cut it. When it is due, VAT, what to ask.
Last reviewed 17 Oct 2026 · 6 min read
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.
Last reviewed 17 Oct 2026 · 7 min read
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.
Last reviewed 17 Oct 2026 · 6 min read
How do I declare and pay built property tax in Lebanon, and can I do it online or from abroad?
Owners netting over LBP 1.2bn a year from one property file before 1 April and pay on filing; online or remote payment is not published. Whom to ask.
Last reviewed 17 Oct 2026 · 6 min read
What does it cost on top of the price to buy an apartment in Lebanon?
About 4% of the value for Lebanese buyers and 6% for foreigners, by one law firm's count: transfer, stamp, notary, Bar and municipal fees, and who pays.
Last reviewed 17 Oct 2026 · 7 min read
What annual municipal fees does a property owner pay in Lebanon, and did they change in 2024?
Since the 2024 Budget Law, municipal fees use 2022 rental values ×10 for homes. What changed, what is not published, and whom to ask for your bill.
Last reviewed 17 Oct 2026 · 5 min read
Who pays the real estate broker in Lebanon, the buyer or the seller?
No law decides: the fee is set by agreement. Brokers cite 2.5% from each side on sales. Rentals, dual agents, timing and what to put in writing.
Last reviewed 17 Oct 2026 · 6 min read
Do I pay Lebanese property fees and stamp duty in LBP or USD, and at which exchange rate?
Lebanese state property fees are collected in pounds. The rate for converting a USD price is disputed or unpublished. What is known and whom to ask.
Last reviewed 17 Oct 2026 · 8 min read
How much stamp duty is due on a property sale contract in Lebanon?
Stamp duty on a Lebanese property sale contract is 0.4% of the price. The flat stamps, how it is paid and which exchange rate applies.
Last reviewed 17 Oct 2026 · 6 min read
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.
Last reviewed 17 Oct 2026 · 6 min read
Is the municipal fee on a property transfer in Lebanon 5% of the transfer fee or 0.25% of the value?
A municipal fee is added to the property transfer fee, but sources disagree: 5% of the fee or 0.25% of the value. When it is paid and whom to ask.
Last reviewed 17 Oct 2026 · 5 min read
How much does a notary charge for a property sale in Lebanon, and is a notary required?
A notary is not strictly required, and its charge is disputed: about 0.36% or 0.1% of the value. Both routes, the levy breakdown and what else you pay.
Last reviewed 17 Oct 2026 · 6 min read
Can I avoid the transfer fee by selling shares of a company that owns property in Lebanon?
No: since 2022, selling shares in a property company is taxed at a rate equal to the transfer fee, on the gain. Who it covers, deadlines and what is unclear.
Last reviewed 17 Oct 2026 · 5 min read
What is the rental value statement and why is it needed to buy or sell property in Lebanon?
The finance office's rental value of a property. With no Treasury seizure, it is issued once two taxes are paid. It sets the fee base for built property.
Last reviewed 17 Oct 2026 · 5 min read
Is VAT charged on a real estate broker's commission in Lebanon?
Lebanon's standard VAT is 11%, but no source confirms it on broker commissions; it depends on the broker's registration. What to ask and put in writing.
Last reviewed 17 Oct 2026 · 4 min read
Is there a 2026 amnesty or fee waiver for unregistered building changes in Lebanon?
No: the Art. 47 waiver of the double construction fee for unreported building changes closed on 30 June 2026. Who it covered and the separate port-blast rule.
Last reviewed 17 Oct 2026 · 5 min read
Can I settle fees on a pre-2020 property contract at the 1,500 LBP/USD rate?
Yes, if it was in the Land Registry daily register before 2020 with fees unpaid: LBP 1,500 per USD until 31/12/2026. Who qualifies, what to ask.
Last reviewed 17 Oct 2026 · 5 min read
Do property owners pay survey and cadastral delimitation costs under Law 40/2026 Art. 49?
Yes. Law 40/2026 Art. 49 puts survey costs of LBP 9m to 60m, by plot area, on the owner as a lien. What is unconfirmed and how to check your plot.
Last reviewed 17 Oct 2026 · 8 min read
When is a broker's commission due in Lebanon: at signing, at registration or when the buyer pays?
By law, when the broker's work leads to the contract; the law does not say if that is the promise, deed or registration. What to put in writing.
Last reviewed 17 Oct 2026 · 6 min read
