How much stamp duty is due on a property sale contract in Lebanon?

Also asked as: “Is Lebanese stamp duty on a property sale 0.3% or 0.4%?” · “Stamp duty on a real estate sale contract in Lebanon” · “Is there a flat stamp on a property contract in Lebanon?” · “Fiscal stamp on a property sale in Lebanon”

0.3%, 0.4% or a flat amount: why the figures differ#

You will see all three numbers, and each one has a source. 0.3% was the rate before 2017. Law 64/2017 raised it to 0.4%, and Kallas Law Firm (May 2026) and PwC (July 2026) both give 0.4%^[1,2]. If a broker, a relative or an old article quotes 0.3%, the figure is out of date.

The flat amounts are a separate charge. According to Kallas Law Firm, a sale pays the proportional duty under Art. 18 §1 of stamp-duty law 67/1967, plus flat stamps of LBP 200,000 (contract) + LBP 100,000 (deed)^[1]. Only Kallas gives these flat figures, and we did not check them against the text of the stamp-duty law. PwC reports an LL 100,000 stamp from the 2024 Budget Law for contracts that state no specific amount^[2]. A sale contract states a price, so it pays the 0.4%.

What the 0.4% is charged on#

Kallas applies the 0.4% to the value written in the contract^[1]. On a contract price of USD 100,000 that comes to USD 400 before the flat stamps, paid in Lebanese pounds^[1,2]. For built property, the Land Registry's transfer fee works differently: it is charged on an estimated value of rental value × 30, if higher than the declared price^[1,3], and the base for unbuilt land is not confirmed. No source we read says whether stamp duty follows the same rule, so ask the notary which figure the 0.4% will be calculated on. The two values are explained in estimated value versus the price in the contract.

Taxes and fees are collected in Lebanese pounds, and where an amount has to be converted from a foreign currency, the Banque du Liban rate applies^[3,4]. For stamp duty, the two sources above disagree on which rate that is. More in which exchange rate the registry uses.

How it is paid and what else you pay#

Under Art. 46 of Law 10/2022, stamp duty can be paid with affixed stamps when it is LBP 500,000 or less. Whatever the amount, it can also be paid in cash or by bank cheque to the notary for deeds the notary draws up or certifies, by payment orders of the real-estate departments, or by e-stamp^[3,4]. The sources we read do not say whether the buyer or the seller bears it, so write that into the contract.

Stamp duty is a small part of the bill. The Land Registry fee is separate: 3% of the value for Lebanese buyers, 5% for non-Lebanese^[5]. Kallas Law Firm also lists a Bar Association levy of 0.1%^[1]. Notary charges are disputed: Kallas puts them at about 0.36% of the value, while IDAL (2018) lists 0.1% and Mattar Law Firm an extra 0.1% when registration goes through a notary's office^[1,6,7]. For the whole picture, see the total cost of buying, the registration fee and what a notary charges.