Do I pay Lebanese property fees and stamp duty in LBP or USD, and at which exchange rate?

Also asked as: “Are Land Registry fees in Lebanon paid in dollars or lira?” · “Which exchange rate is used for property fees in Lebanon?” · “Is stamp duty in Lebanon calculated at the Sayrafa rate?” · “Can I pay registration fees in Lebanon in USD?”

State fees are collected in Lebanese pounds#

Article 87 of Law 10/2022, the 2022 Budget Law, says taxes, fees and state service charges are collected in Lebanese pounds. Where a charge has to be converted from a foreign currency, the Banque du Liban rate applies^[1,2]. That covers the state fees collected through the notary and the Land Registry (السجل العقاري) when you buy: the transfer fee, stamp duty and the flat registry items. The notary's own charges are separate, so ask the notary how they bill those.

Buyers abroad meet one exception, at the consulate. Fees at Lebanese embassies and consulates are set and collected in US dollars or euros and paid into the Treasury's "fresh" account at the Banque du Liban^[1]. You pay for the power of attorney you sign abroad in dollars or euros, and the fees on the sale itself in pounds in Lebanon.

We found nothing published on whether a notary or Land Registry office will take dollars and convert them for you on the spot. Ask the notary before the signing day how they want to be paid.

What the fees are calculated on, and where the rate comes in#

The transfer fee is 3% of the value for Lebanese buyers, 5% for non-Lebanese^[7]. For built property, the base is the 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]. When the pound estimate is the higher figure, the fee is computed on it and no dollar conversion is needed. Estimates are often far below market prices, though, so the dollar price in the deed can easily be the higher figure^[3]. More in estimated value versus declared price and the registration fee.

If the dollar price is higher, it has to be converted, and we found no source that says which exchange rate the registry then uses^[1,2]. BLOMINVEST Bank converts registry transaction values at USD/LBP 89,500, which it calls the official rate from 1 February 2024. That figure comes from a statistical conversion in a July 2025 report and says nothing about how fees are collected^[5].

For scale, Kallas Law Firm's May 2026 worked example, on a home with an estimated value of LBP 1 billion, puts the total charges at LBP 40,820,000 (Lebanese) or LBP 61,820,000 (non-Lebanese) on LBP 1bn^[3]. At its illustrative LBP 90,000 per USD, that is about USD 453 and USD 687. The small flat registry items are also set in pounds, but their amounts are disputed. Kallas uses LBP 150,000 for the deed and LBP 50,000 each for the contract and the entry. The consolidated Art. 81 of Law 10/2022, as amended by decree 56/2025, lists LBP 300,000 for most items^[1,3]. The full picture is in the total cost of buying.

Stamp duty: two sources, two rates#

Kallas Law Firm and PwC (2026) put stamp duty on a sale contract at 0.4%^[3,4] of the contract value, and some other sources give different figures, so confirm the rate with the notary. A dollar price has to be converted into pounds for stamp duty, and the published sources disagree on how. Kallas Law Firm cites Art. 17 of the stamp-duty law, Legislative Decree 67/1967, which uses the previous day's rate. PwC cites Ministry of Finance decision 684 of 23/11/2023, which requires the Sayrafa rate.

We did not read decision 684 itself or check current notary practice, and we did not check how Sayrafa operates in 2026. Ask the notary which rate they apply on the day you sign, and ask for it in writing. For deeds the notary draws up or certifies, you pay stamp duty to the notary in cash or by bank cheque. It can also be paid by payment orders of the real-estate departments, by e-stamp, or with affixed stamps when the duty is LBP 500,000 or less^[1,2]. More on the amount in stamp duty on a sale contract.

Old contracts and the LBP 1,500 rate#

One case has a fixed rate. Under Art. 48 of Law 40/2026, fees on contracts entered in the Land Registry's daily register before 1/1/2020 and not yet paid are calculated at LBP 1,500 per USD if paid by 31/12/2026. Any balance paid later follows the Banque du Liban rate on the payment date^[3,6]. This rate does not apply to new purchases. The Land Registry office holding the daily-register entry can confirm whether your contract qualifies. Details in settling old contracts at LBP 1,500.