How much is the property registration fee in Lebanon?
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Short answer
The Land Registry transfer fee on a sale is 3% of the value for Lebanese buyers, 5% for non-Lebanese[1]. For built property, the value used is rental value × 30, if higher than the declared price[2,3]. Kallas Law Firm said in May 2026 that the 2024 and 2026 budget laws left this rate unchanged[3]. With notary, stamp and other charges, Kallas puts the total at about 4% (Lebanese), about 6% (non-Lebanese), not counting broker commission, lawyer fees or the Land Registry extract.
Also asked as: “How much are the fees to buy a house in Lebanon?” · “Property registration fees for foreigners in Lebanon” · “Is the transfer fee 3% and 5%, or 5.8% and 6%?” · “What is the 2% advance on the transfer fee?”
Key facts
- Transfer fee
- 3% of the value for Lebanese buyers, 5% for non-Lebanese[1]
- What decides the rate
- nationality only[3], according to Kallas Law Firm (May 2026)
- Foreigner, under the foreign-ownership law
- anyone who does not hold Lebanese nationality[4]
- Advance at the contract
- 2% within 15 days of the contract[5,6], under Law 64/2017 (whether it is still collected this way is unconfirmed)
- Still in force
- 3% / 5% still in force (May 2026)[3], according to Kallas Law Firm
- All buying charges
- about 4% (Lebanese), about 6% (non-Lebanese)[3], according to Kallas
- Foreigner's acquisition statement
- LBP 30,000,000[2], per the amended Art. 81 of Law 10/2022 (confirm with the Land Registry)
3% or 5%: what decides the rate
Article 92 of Law 10/2022, the 2022 Budget Law, sets the fee at 3% of the value for Lebanese buyers and 5% for non-Lebanese buyers[1]. According to Kallas Law Firm, the only test is the buyer's nationality. The use of the property does not matter, and the older graduated scheme for homes under Article 28 of Law 144/2019 no longer applies[3].
Lebanese law on foreign ownership defines a foreigner as anyone who does not hold Lebanese nationality[4]. No source says the fee law uses a different test, and none says how a dual national or the foreign spouse of a Lebanese citizen is charged. Ask the notary before you sign, and read whether dual nationals buy as Lebanese or as foreigners.
A foreign buyer's request also carries a Land Registry statement fee. The consolidated Art. 81 of Law 10/2022, as amended by decree 56/2025, lists it at LBP 30,000,000[2]. It is a registry fee for the statement on the acquisition request, and it is separate from the transfer fee. Confirm the current amount with the Land Registry office.
None of our sources says whether the buyer or the seller pays the transfer fee. Agree on it in writing in the promise of sale or the deed.
What value the fee is charged on
For built property, the regional finance office estimates the value as the built rental value multiplied by 30. In Beirut, the built-property tax department makes this estimate. If the estimate is higher than the price written in the deed, the Land Registry must apply it unchanged[2,3]. Kallas reads the rule the same way: the fee uses the estimated value unless the contract price is higher. More in the estimated value versus the price in the deed.
Our sources do not confirm the base for unbuilt land, and we found no published way to challenge an estimate. Ask the Land Registry office about both points. Fees are collected in Lebanese pounds[2,7]. We did not find which exchange rate the registry uses when the declared price is in dollars and is higher than the estimate. See which currency and rate the fees use.
The 2% advance within 15 days
Law 64/2017 introduced an advance on the transfer fee, and Ministry of Finance circular 4835 of 13/11/2017 applies it. When a contract for the sale of surveyed property is drawn up, 2% of the contract price plus the municipal fee is paid to the Treasury within 15 days. The balance is paid at registration. If the sale is not registered on the property's folio within one year, the advance is not refunded[5,6].
We could not confirm whether the advance is still collected this way after Law 10/2022. Ask the notary or the Land Registry office when you sign. If you pay it, keep the receipt with your contract.
The other charges on a purchase
Several other charges are added to the transfer fee, and some of the amounts differ between sources.
| Charge | Amount | Source and note |
|---|---|---|
| Transfer fee | 3% Lebanese, 5% non-Lebanese | Law 10/2022, Art. 92[1] |
| Notary | Disputed | Kallas puts it at about 0.36% of the value. IDAL (2018) lists 0.1%, and Mattar Law Firm lists an extra 0.1% when registration goes through a notary[3,4,8] |
| Bar Association levy | 0.1%[3] | Per Kallas |
| Stamp duty | 0.4%[3,6] of the contract value | Older 0.3% figures predate 2017 |
| Municipal fee | Disputed | Kallas puts it at 5% of the transfer fee and the flat items. IDAL and Mattar list 0.25% of the value[3,4,5,8] |
| Flat registry items | Disputed | Kallas uses LBP 150,000 and LBP 50,000. The amended Art. 81 of Law 10/2022 lists LBP 300,000 for most items[2,3] |
In a May 2026 worked example on a home with an estimated value of LBP 1,000,000,000, Kallas Law Firm puts the total charges at LBP 40,820,000 (Lebanese) or LBP 61,820,000 (non-Lebanese) on LBP 1bn[3]. At Kallas's illustrative rate of LBP 90,000 per USD, that is about USD 453 and USD 687. The estimated value is often far below the market price, so your own fees follow your property's estimate, or the price if it is higher. Kallas's totals leave out broker commission, lawyer fees and the Land Registry extract.
A sale contract can also be drawn up before the assistant head of the Land Registry office instead of a notary, and on that route there are no notary charges[5,9]. Both parties, or their attorneys, appear before the assistant head of the Land Registry office for the property's area. The full list of costs is in the total cost of buying property.
How the fees are paid, step by step
- Get a recent Land Registry extract. It is the first step of any purchase[10]. Our sources do not give its cost or processing time; the Land Registry office will tell you. More in how to get a Land Registry extract.
- Get a written quote from the notary. Ask for each charge on its own line: transfer fee, notary charges, stamp duty, Bar levy, municipal fee and flat items. Some of these amounts are disputed, so rely on the written quote.
- Pay the balance and register. You own the property only once the sale is entered at the Land Registry[10]. If you are abroad, someone can do this for you with a power of attorney.
It depends on
- Your nationality. The rate is 3% of the value for Lebanese buyers, 5% for non-Lebanese[1]. No source covers dual nationals or foreign spouses, so ask the notary which rate will be applied to you.
- An old, unpaid contract. Under Art. 48 of Law 40/2026, 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[3,11]. Any balance paid after 31 December 2026 follows the Banque du Liban rate on the day of payment. Ask the Land Registry office that holds the entry.
- The next budget law. According to Kallas, the 3%/5% rate held as of May 2026, but a 2027 budget may change it[3].
Common questions
Do foreigners pay a higher registration fee in Lebanon?
Yes. The transfer fee is 3% of the value for Lebanese buyers and 5% for non-Lebanese buyers[1]. The consolidated Art. 81 of Law 10/2022, as amended by decree 56/2025, also lists a Land Registry statement fee of LBP 30,000,000[2] on a foreigner's acquisition request; confirm the current amount with the Land Registry office.
Is the transfer fee 5.8% or 6%?
No. Those figures predate Law 10/2022 or combine several charges. Article 92 of that law sets the transfer fee at 3% for Lebanese buyers and 5% for non-Lebanese buyers[1].
Is the 2% advance refunded if the sale falls through?
Who pays the registration fee, the buyer or the seller?
None of our sources says. Agree on who pays in writing before you sign, and ask the notary to state it in the contract.
Sources
Checked against these sources. The numbers in the text point here.
- 1.قانون الموازنة العامة لعام 2022 (القانون 10/2022) المنشور في الجريدة الرسمية
Lebanese Ministry of Finance · 15 Nov 2022 · read 17 Oct 2026
- 2.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
- 3.Real estate fees calculator
Kallas Law Firm · 24 May 2026 · read 17 Oct 2026
- 4.Legal Framework for Ownership of Land in Lebanon
IDAL (Investment Development Authority of Lebanon) · March 2018 · read 16 Oct 2026
- 5.Ministry of Finance circular 4835 of 13/11/2017 applying Art. 14 of Law 64/2017 (2% advance on the real estate transfer fee)
Lebanese University Legal Informatics Center (legallaw.ul.edu.lb) · 13 Nov 2017 · read 17 Oct 2026
- 6.Lebanon: Individual – Other taxes
PwC Worldwide Tax Summaries · 1 Jul 2026 · read 17 Oct 2026
- 7.Summary of the Budget Law 2022 (Law #10)
ALDIC (Arab Lebanese Diplomatic and International Consulting?) · 15 Nov 2022 · read 17 Oct 2026
- 8.Mattar Law Firm: Real Estate in Lebanon
Mattar Law Firm · 5 Aug 2026 · read 17 Oct 2026
- 9.Real estate sale in Lebanon: ordinary sale contract, irrevocable power of attorney and registration in the land registry
Kallas Law Firm (klfi.net) · 12 Apr 2025 · read 17 Oct 2026
- 10.How to Buy Property in Lebanon: The Legal Steps from Verification to Inscription
Kallas Law Firm · 9 Jun 2026 · read 16 Oct 2026
- 11.Annual Budget Documents and Process (Budget Law 2026 index page)
Lebanese Ministry of Finance · 10 Feb 2026 · read 17 Oct 2026
Related questions
- 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.
- 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.
- Can foreigners buy property in Lebanon?Yes, within limits: up to 3,000 m² in total without a licence, more with a cabinet decree, and caps per district. What counts and how to buy.
- I hold a Lebanese and another passport: am I treated as Lebanese or as a foreigner when I buy?No published source says how dual nationals are treated when they buy. What the law says, why 3% or 5% matters, and what to ask the notary first.
- 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.
- 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.
- 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.
- 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.
