What annual municipal fees does a property owner pay in Lebanon, and did they change in 2024?
On this page
Short answer
Yes, the base changed in 2024. Under the 2024 Budget Law, annual municipal fees are recomputed on 2022 rental values × 10 for homes[1]; for non-residential units the multiplier is 10, 20 or 15. Those rental values then rise by half of any minimum-wage increase in the private sector. The fee rate itself is not published in our sources, so ask the municipality where the property lies for your bill.
Also asked as: “Did municipal fees go up in Lebanon in 2024?” · “How are municipal fees calculated on my apartment?” · “Municipal fees rental value times 10” · “Law 60/1988 municipal fees after the 2024 budget”
Key facts
- The law
- Law 324/2024 (2024 Budget Law), Art. 36, reviving Art. 10 of Law 60/1988[1]
- Homes
- 2022 rental values × 10 for homes[1]
- Non-residential units
- 2022 rental values × 10 for a basement reached only by stairs, × 20 for a ground floor, × 15 for an upper floor[1]
- Later increases
- half of any minimum-wage increase[1] in the private sector
- If you overpaid
- The excess is credited to later years[1]
- The fee rate
- Not published in the sources we read; ask the municipality
What changed in 2024
Article 36 of the 2024 Budget Law (Law 324 of 12 February 2024) brought back Article 10 of Law 60/1988, the municipal fees law. Municipal fees are now recomputed on 2022 rental values. The multiplier is 10 for homes, and 10, 20 or 15 for non-residential units, depending on whether the unit is a basement reached only by stairs, a ground floor or an upper floor. If you paid more than the recomputed amount, the difference is credited to later years[1].
The same article ties future increases to wages. The rental values used for municipal fees rise by half of any minimum-wage increase[1] in the private sector. If an exceptional rent law raises them in the same year, only the higher of the two increases applies.
What we could not confirm
The law sets the base for the fee. We did not find the percentage each municipality applies to the multiplied rental value, so we cannot tell you what a typical flat pays. We also found no published explainer of the 2024 change, and no source on how or where owners pay, whether an owner living abroad is sent a bill, or what happens when fees go unpaid.
The municipality where the property lies can answer all of these. Ask it, in writing, for the rental value it holds on record for your unit, the multiplier it used and the rate it applied.
Municipal fees, built-property tax and the transfer fee
Owners often mix up three charges that all mention "municipal" or "rental value". The annual municipal fee on this page is the first. The second is the built-property tax, charged at 4% to 14% of net annual revenue per property[1,2]. From 2024 revenues, LBP 360,000,000 is deducted from the taxable revenue of each owner-occupied home, for at most two homes[1].
The third is a one-off municipal fee charged when a property is sold, on top of the transfer fee. Its size is disputed. Kallas Law Firm puts it at 5% of the transfer fee and the flat registry items, while IDAL (2018) and Mattar Law Firm list 0.25% of the value[3,4,5,6]. You can read more about the municipal fee on a property transfer.
Do unpaid municipal fees block a sale?
Kallas Law Firm lists annual municipal fees under Law 60/1988 as a third tax a seller must clear before the Finance office issues the rental value statement. Article 66 of Law 10/2022 names only built-property tax and capital-gains tax[3,7]. Under Article 66, where there is no Treasury seizure on the property, the statement is issued after built-property tax and capital-gains tax are paid, without requiring other taxes owed by the seller.
A municipality may still ask for its own clearance in practice, but we could not confirm this. Before you sell, ask the notary and the municipality which papers they will want. See also which taxes a seller must clear and what the rental value statement is.
How to find out what you owe
- Identify the property on paper. Have its plot number, real estate district and, for a flat, the section number ready, as written on the title deed or Land Registry extract. See how to find your property's number and zone.
- Contact the municipality where the property lies. Ask for the current bill and any unpaid years. If you live abroad, ask whether bills are sent to owners outside Lebanon and who can collect or pay them for you. We found no published rule on this.
- Ask for the breakdown in writing. Request the 2022 rental value on record, the multiplier applied (10 for a home)[1] and the fee rate. Check that the unit is classed correctly as residential or non-residential.
- Check for overpayments. If you paid before the recomputation, ask whether the excess was credited to later years, as Article 36 provides[1].
- Keep the receipts. Ask for a stamped receipt for every payment and keep copies, so you can show them to a buyer, a notary or your heirs.
It depends on
- How the unit is used. Homes use a multiplier of 10; non-residential units use 10, 20 or 15 depending on the floor[1]. Ask the municipality how your unit is classed.
- Minimum-wage increases. Each private-sector minimum-wage rise lifts the rental values by half that increase[1]. Ask the municipality which increases it has applied.
- The municipality. Our sources do not publish the rate or how bills are issued and paid. The municipality where the property lies can set out your bill.
- Living abroad. We could not confirm whether bills reach owners abroad. Ask the municipality, and consider naming someone in Lebanon to receive and pay them.
Common questions
Did municipal fees change in Lebanon in 2024?
Yes, the base changed. Article 36 of the 2024 Budget Law recomputes municipal fees on 2022 rental values × 10 for homes[1], with multipliers of 10, 20 or 15 for non-residential units.
Is the annual municipal fee the same as built-property tax?
Do I have to pay municipal fees before I can sell?
What happens if I paid more than the recomputed amount?
Article 36 of the 2024 Budget Law credits any overpayment to later years[1]. Ask the municipality to confirm the credit on your account.
Sources
Checked against these sources. The numbers in the text point here.
- 1.Law 324 of 12/02/2024 (General Budget Law 2024)
Lebanese University – Center for Legal Informatics (legallaw.ul.edu.lb) · 12 Feb 2024 · read 17 Oct 2026
- 2.Lebanon: Individual – Other taxes
PwC Worldwide Tax Summaries · 1 Jul 2026 · 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.Mattar Law Firm: Real Estate in Lebanon
Mattar Law Firm · 5 Aug 2026 · read 17 Oct 2026
- 6.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
- 7.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
Related questions
- 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.
- 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.
- What taxes must a seller clear before a property sale can be registered in Lebanon?Under Art. 66 of Law 10/2022, two: built-property tax and the gains tax. Why one law firm lists three, and how a Treasury lien changes it.
- 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.
- 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.
- What is the municipal clearance and why does a seller need it?The municipality withholds its clearance (براءة ذمة) until building-violation fines are paid. What that means for a sale and how to check first.
- What does it cost the seller to sell a property in Lebanon?Mainly capital gains tax: 1% until end 2026 unless extended, otherwise 15%. Plus tax clearances, broker fees and what the contract sets.
