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What does it cost on top of the price to buy an apartment in Lebanon?

7 min read14 sourcesReviewed by Tatyana Alwan, lawyer, 18 Oct 2026
On this page
  1. Key facts
  2. What you pay, line by line
  3. Why a law firm's worked example looks small
  4. When and how the fees are paid
  5. Costs outside the fees, and who pays
  6. How to get a real figure before you sign
  7. It depends on
  8. Common questions
  9. Sources

Short answer

Kallas Law Firm puts the state and notary charges at about 4% (Lebanese), about 6% (non-Lebanese)[1] of the property's value. Most of it is the Land Registry fee: 3% of the value for Lebanese buyers, 5% for non-Lebanese[2]. Fees are charged on the declared price or the official estimate, whichever is higher[1,3]. Broker commission, lawyer fees and the registry extract are not included. No published rule says who pays; agree it in the contract.

Also asked as: “What is the total cost on top of the price when buying an apartment in Lebanon?” · “Who pays the registration fee in Lebanon, the buyer or the seller?” · “How much are fees, stamp duty and notary costs when buying in Lebanon?” · “Transfer costs when buying a flat in Lebanon”

Under Law 64/2017, once a surveyed sale contract is drawn up, a 2% advance on the transfer fee is due within 15 days and is not refunded if the sale is not registered within one year[4,5]. Whether it is still collected this way since Law 10/2022 is not confirmed, so ask the notary or the Land Registry office. This page covers what was published up to 17 October 2026.

Key facts

Land Registry transfer fee
3% of the value for Lebanese buyers, 5% for non-Lebanese[2]
Charged on (built property)
rental value × 30, if higher than the declared price[1,3]
Stamp duty
0.4%[1,5] of the contract value
Notary charges
about 0.36%[1] according to Kallas; IDAL and Mattar list 0.1%[1,6,7]
Bar Association levy
0.1%[1]
Municipal fee
Disputed: 5% of the transfer fee (Kallas) or 0.25% of the value (IDAL, Mattar)[1,4,6,7]
Extra for non-Lebanese buyers
LBP 30,000,000[3] for the registry statement on the acquisition request
Total, per Kallas (May 2026)
about 4% (Lebanese), about 6% (non-Lebanese)[1] of the value

What you pay, line by line

The biggest charge is the Land Registry transfer fee, set by Article 92 of the 2022 Budget Law at 3% of the value for Lebanese buyers, 5% for non-Lebanese[2]. The 5.8% and 6% figures you may still see predate that law or bundle other charges. Kallas Law Firm says the 2024 and 2026 budget laws did not change the rate, so it stood at 3% and 5% as of May 2026[1]. The full breakdown is in how much the registration fee is.

The smaller charges come on top. Several are disputed between sources, so use the table as a guide and ask the notary for the exact figure on your deed.

ChargeLebanese buyerNon-Lebanese buyer
Transfer fee3%5%[2]
Stamp duty0.4%[1,5]0.4%[1,5]
Flat stamps (Kallas)LBP 200,000 (contract) + LBP 100,000 (deed)[1]Same[1]
NotaryAbout 0.36% (Kallas) or 0.1% (IDAL, Mattar)[1,6,7]Same
Bar Association levy0.1%[1]0.1%[1]
Municipal fee5% of the transfer fee (Kallas) or 0.25% of the value (IDAL, Mattar)[1,4,6,7]Same
Flat registry itemsLBP 150,000 or 50,000 each (Kallas) or LBP 300,000 for most items (Art. 81 as amended)[1,3]Same
Acquisition statementNot chargedLBP 30,000,000[3]

Some sources still quote 0.3% stamp duty. That is the pre-2017 rate; Law 64/2017 raised it to 0.4%[1,5]. On a 3% transfer fee, Kallas's 5% municipal fee works out at about 0.15% of the value[1,4,6,7]. Whichever figure is right, each flat registry item comes to a few US dollars[1,3].

Why a law firm's worked example looks small

For built property, the transfer fee is charged on the built rental value multiplied by 30, as estimated by the regional finance office (in Beirut, the built-property tax department). The Land Registry applies that estimate when it is higher than the price in the deed[1,3]. More on this in estimated value versus declared price.

Kallas Law Firm published a worked example in May 2026 for a home with an estimated value of LBP 1 billion and puts the total at LBP 40,820,000 (Lebanese) or LBP 61,820,000 (non-Lebanese) on LBP 1bn[1]. At Kallas's illustrative rate of LBP 90,000 per USD, that is about USD 453 for a Lebanese buyer and USD 687 for a non-Lebanese buyer. The estimate is often far below the market price, and if the price in your deed is higher, the fees follow the price. So budget from the higher of your price and your property's estimate, not from the example.

When and how the fees are paid

A surveyed sale contract is drawn up either before a notary or before the competent assistant head of the Land Registry office, and notary fees apply only on the notary route[4,8]. When the contract is drawn up, Law 64/2017 sets an advance on the transfer fee of 2% of the contract price, plus the municipal fee, paid to the Treasury within 15 days, with the balance paid at registration[4,5]. Whether the advance is still collected the same way since Law 10/2022 is not confirmed, so ask the notary or the Land Registry office.

State fees are collected in Lebanese pounds[3,9], at the Banque du Liban rate where a conversion is needed. Stamp duty on a deed the notary draws up is paid to the notary in cash or by bank cheque, or by e-stamp. The rate for converting a dollar price for stamp duty is disputed: Kallas cites the previous day's rate under Article 17 of the stamp-duty law, while PwC cites a Ministry of Finance decision requiring the Sayrafa rate[1,5]. Ask the notary which rate applies on your signing day.

Costs outside the fees, and who pays

Broker commission is separate. JSK Real Estate (2018) and the president of the brokers' syndicate REAL (2015) describe a custom of 2.5% of the final price from each side[10,11]. Both are brokers describing their own trade's custom, no law sets the rate, and we found no later source. See who pays the broker.

We found no law that says whether the buyer or the seller pays the transfer fee and the other charges. Our sources do not publish lawyer fees, survey (topographic) fees or the cost of a Land Registry extract either. Ask the lawyer, the surveyor and the Land Registry office, and write down in the contract who pays each charge.

How to get a real figure before you sign

  1. Get a recent Land Registry extract for the property. It is the first step of any purchase[12]. Ask the Land Registry office for it by plot number and real estate district; here is how to get a Land Registry extract. Give it to the notary so the quote covers the right property.
  2. Ask the seller for the rental value statement. Where there is no Treasury seizure (lien) on the property, it is issued once the built-property tax and the capital-gains tax on the property are paid[1,3]. If there is a lien, other rules apply, set out in a 2023 Ministry of Finance decision; the finance office will explain them. The rental value, multiplied by 30, sets the fee base when it is higher than the price.
  3. Ask the notary for a written quote. Have every line listed: transfer fee, stamp duty, notary charges, Bar levy, municipal fee and flat items. Ask which figures the notary uses for the disputed items.
  4. Agree who pays what, in writing. Put the split of fees and any broker commission in the contract before you pay anything.
  5. Pay and register. Keep every receipt. Ownership passes only when the sale is entered at the Land Registry[12].

It depends on

  • Your nationality. According to Kallas, nationality alone decides between 3% and 5%; how the property is used plays no part[1]. No source covers dual nationals, so ask the notary and see dual nationals buying.
  • Price versus estimate. The fees follow whichever is higher, the declared price or the rental value × 30[1,3]. The finance office or the notary can tell you the estimate.
  • Notary or Land Registry route. Notary charges apply only if a notary draws up the contract[4,8]. The notary will tell you what each route costs.
  • An old unpaid contract. Unpaid fees on contracts entered in the daily register before 1 January 2020 are calculated at LBP 1,500 per USD if paid by 31 December 2026; after that the Banque du Liban rate applies[1,13]. Read settling old contracts at the 1,500 rate and ask the Land Registry office holding the entry.
  • A broker. Commission is set by agreement or custom, and a judge may reduce an excessive fee[14].

Common questions

Who pays the registration fee in Lebanon, the buyer or the seller?

We found no law that says who pays the transfer fee and the other charges. Agree the split in writing in the sale contract and have the notary record it.

Is the registration fee charged on the price I actually pay?

For built property, it is charged on the declared price or on the rental value multiplied by 30, whichever is higher[1,3]. The estimate is often below the market price, so if your deed price is higher, the fee follows the price.

Do foreign buyers pay more to buy in Lebanon?

Yes. The transfer fee is 3% of the value for Lebanese buyers, 5% for non-Lebanese[2]. The registry also lists a fee of LBP 30,000,000[3] for the statement on a non-Lebanese acquisition request.

Sources

Checked against these sources. The numbers in the text point here.

  1. 1.
    Real estate fees calculator

    Kallas Law Firm · 24 May 2026 · read 17 Oct 2026

  2. 2.
  3. 3.
    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

  4. 4.
    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

  5. 5.
    Lebanon: Individual – Other taxes

    PwC Worldwide Tax Summaries · 1 Jul 2026 · read 17 Oct 2026

  6. 6.
    Legal Framework for Ownership of Land in Lebanon

    IDAL (Investment Development Authority of Lebanon) · March 2018 · read 16 Oct 2026

  7. 7.
    Mattar Law Firm: Real Estate in Lebanon

    Mattar Law Firm · 5 Aug 2026 · read 17 Oct 2026

  8. 8.
  9. 9.
    Summary of the Budget Law 2022 (Law #10)

    ALDIC (Arab Lebanese Diplomatic and International Consulting?) · 15 Nov 2022 · read 17 Oct 2026

  10. 10.
    What Are Buyer Vs. Seller Agent Roles & Responsibilities?

    JSK Real Estate · 1 Oct 2018 · read 17 Oct 2026

  11. 11.
    Pushing for reform

    Executive Magazine · 16 Dec 2015 · read 17 Oct 2026

  12. 12.
  13. 13.
    Annual Budget Documents and Process (Budget Law 2026 index page)

    Lebanese Ministry of Finance · 10 Feb 2026 · read 17 Oct 2026

  14. 14.
    Commercial Code (Legislative Decree 304/1942), Arts 291-297 on brokerage

    Lebanese University Legal Informatics Centre (legallaw.ul.edu.lb) · 24 Dec 1942 · read 17 Oct 2026