How is an estate divided under the Lebanese inheritance law for non-Muslims?
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Short answer
Under the Law of 23 June 1959[1,2,3], which covers Christians and Jews, children share equally, sons and daughters alike, according to Kallas Law Firm[4]. As Kallas reads the law, the surviving spouse takes one quarter with descendants, one half with a parent or sibling, five sixths with a grandparent[1,4]. A will cannot defeat the reserve kept for descendants, parents and spouse[1,3,4]. Two law firms differ on which relatives inherit after the children[3,4], so confirm your case with a lawyer.
Also asked as: “How is an estate divided under the 1959 law for Christians and other non-Muslims in Lebanon?” · “Christian inheritance shares in Lebanon” · “Do daughters inherit equally with sons in Lebanon for Christians?” · “What does the spouse inherit under Lebanese civil inheritance law?”
Key facts
- Children
- equal shares for sons and daughters[4], per Kallas
- Surviving spouse
- one quarter with descendants, one half with a parent or sibling, five sixths with a grandparent[1,4]; the whole estate if there is no other heir, per Kallas
- Size of the reserve
- 30% to 60% of the estate[4], depending on who survives, per Kallas
Who inherits, and in what order
Lebanon has no single inheritance code. The deceased's religious community decides the law: Islamic law for Muslims, a civil statute for non-Muslims[1,3]. If you are not sure which side your family falls on, start with which inheritance law applies to your family.
The sources split on the order of heirs. Kallas, citing Article 14, gives three classes. A nearer class shuts out a more remote one, and the State takes the estate if there is no heir at all. PBL Law Group gives a different second and third class[3,4]:
| Class | Kallas Law Firm | PBL Law Group |
|---|---|---|
| First | Descendants (children and their issue) | Children and descendants |
| Second | Parents and siblings | Parents and ascendants |
| Third | Grandparents | Siblings and their descendants |
Both firms put children and their descendants first, so where the deceased left children, the order is the same on either reading. Where there are no children, the two readings can give different results, and a lawyer should read the statute for your case. Kallas also says that if an heir died before the deceased, that heir's own children take the heir's place and share it between them[4].
How the shares are split
The surviving spouse inherits alongside whichever class is called. As Kallas reads Article 20, the spouse takes one quarter beside descendants, one half beside a parent or sibling, five sixths beside a grandparent, and everything when no other heir survives[1,4]. The rest goes to the class that inherits. Among children it is divided equally, whatever their number and whether they are sons or daughters[4].
At the Land Registry, a property's ownership is written as 2,400 shares, and each heir's portion is recorded as a fraction of that[6,7,8]. After registration, new deeds are issued in the heirs' names according to the shares in the court decision[9]. The heirs then own undivided shares together. Ending that co-ownership is a separate step, explained in how to end co-ownership of a property.
According to Kallas, the inheritance tax (the transfer fee) is the same for every community, Muslim or Christian. Only the rules on who inherits and how much differ[10].
What a will can and cannot do
A will cannot take away the reserve kept for the descendants, the parents and the surviving spouse[1,3,4]. Kallas sets the size of the reserve by who survives[4]:
| Who survives | Reserved share, per Kallas |
|---|---|
| Descendants alone | 50% |
| Spouse alone, or parents alone | 30% |
| Descendants with the spouse or with the parents | 60% |
| Descendants, spouse and parents together | 50% |
| Spouse and parents, no descendants | 50% |
One Kallas page counts the parents as reserved heirs only when there are no descendants[1,3,4], so check the exact line for your family with a lawyer. According to Kallas, a will that gives away more than the disposable portion is not void. It is cut back to that portion. Only a reserved heir can ask the court to cut it, and large gifts made during the deceased's life are added back at their value when given[2,4].
On form, Kallas says a non-Muslim will must be notarial, or handwritten and deposited sealed with a notary. A Lebanese person abroad may follow the local formalities for authentic documents, or deposit a handwritten will with the Lebanese consul. Kallas warns that a handwritten will left undeposited or unsealed risks being declared void[2,4]. Per Kallas, a gift by will to a foreigner works only as far as the foreigner's own law lets Lebanese receive gifts by will[2]. According to PBL, a will made abroad needs exequatur (enforcement approval) from a Lebanese court of appeal, which can refuse it if it breaks the reserve rules[3].
How heirs put the 1959 shares into effect
- Obtain the hasr irth (Probate Decision). For non-Muslims, PBL says it comes from a single judge of the first-instance court of the last residence[3,5]. It names the heirs and their shares, and no source we read gives its cost or how long it takes[1,3,9]; the court registry will tell you. Kallas lists the death certificate, the family extract with the deceased's name struck off, the heirs' family extracts, the mukhtar's statement of heirs and the Finance licence. PBL gives a different list, so confirm with the court registry. More in how to get a hasr irth.
- Settle the tax and get the Finance clearance. Per Kallas, the clearance is issued only after payment, or security for twice the maximum fee[9], and no notary or registrar may act on the estate before it.
- Register at the Land Registry. Go to the Land Registry office of the property's location[3,9] with an enforceable copy of the Probate Decision, the Finance clearance, the title deeds and a notarised transfer deed. We found no published registry fee, notary fee or timeline for an inheritance transfer; ask the Land Registry office. Read the new extract to check that each heir's shares match the decision.
It depends on
- Foreign heirs. Two law firms say a foreign heir inherits on a reciprocity basis[4,5]. See how foreign heirs inherit Lebanese property.
- A foreign element in the estate. Kallas says the Law of 18 June 1929 and conflict-of-laws rules can decide which country's law covers which assets[1]. Settle this with a lawyer first.
- Heirs living abroad. Kallas says a power of attorney to a lawyer or relative in Lebanon can cover every step[1]. Per Kallas, deaths abroad are handled by the Beirut transfer-fee department, which can extend the declaration deadline on request by up to one year[1,9]. See acting for an heir from abroad.
Common questions
Do daughters inherit the same as sons under the Christian inheritance law in Lebanon?
Yes, according to Kallas Law Firm's reading of Article 59 of the 1959 law: children share their part equally, sons and daughters alike[4].
Can a Christian parent in Lebanon disinherit a child by will?
Is inheritance tax different for Christians and Muslims in Lebanon?
No. Per Kallas, the inheritance transfer fee is the same for every community; only the shares differ[10]. See which heirs are exempt from inheritance tax.
What does a surviving spouse get if there are no children?
As Kallas reads the 1959 law, the spouse takes one half beside a parent or sibling, five sixths beside a grandparent, and the whole estate if there is no other heir[1,4]. PBL ranks parents and ascendants second and siblings third, so which relatives inherit beside the spouse is disputed[3,4]. Have a lawyer confirm it for your family.
Sources
Checked against these sources. The numbers in the text point here.
- 1.Inheritance Law in Lebanon: A Guide for Heirs and Families Abroad
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 2.How to Make a Valid Will in Lebanon: A Guide for Christian Families
Kallas Law Firm (klfi.net) · 21 Jun 2026 · read 17 Oct 2026
- 3.International Estate Planning in Lebanon: A Clear Overview for High Net-Worth Families
PBL Law Group · 5 Apr 2025 · read 17 Oct 2026
- 4.Christian Inheritance in Lebanon: How an Estate Is Divided Under the 1959 Law
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 5.Mattar Law Firm: Inheritance and Wills in Lebanon
Mattar Law Firm · undated · read 17 Oct 2026
- 6.Land Delimitation and Registration Works in Lebanese Law — Part Seven of the Practical Guide to the Code of Real Property
Kallas Law Firm · 25 May 2026 · read 17 Oct 2026
- 7.How to Find Real Estate and Land Register Information in Lebanon
Legalmondo · 17 Jun 2025 · read 17 Oct 2026
- 8.Legislative and Administrative Land and Property Rights Framework. Lebanon
GLTN / UN-Habitat · May 2024 · read 16 Oct 2026
- 9.Inheritance in Lebanon: Probate, Estate Declaration and Inheritance Tax (2026)
Kallas Law Firm · 27 Jun 2022 · read 17 Oct 2026
- 10.Inheritance Tax in Lebanon 2026: Rates, Exemptions and Calculator
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 11.The Land Registry in Lebanese Law — Part Six of the Practical Guide to the Code of Real Property
Kallas Law Firm · 25 May 2026 · read 16 Oct 2026
- 12.How to Buy Property in Lebanon: The Legal Steps from Verification to Inscription
Kallas Law Firm · 9 Jun 2026 · read 16 Oct 2026
- 13.Declaration within 90 days: Finance Minister memo on liquidating estates and inheritance
Annahar · 15 Apr 2025 · read 17 Oct 2026
Related questions
- Which inheritance law applies to me in Lebanon: Muslim, Christian, Druze or foreigner?It follows the deceased's religious community: Islamic law for Muslims, the 1959 civil law for Christians and Jews. Courts, shares and foreign heirs.
- Which court issues the hasr irth in Lebanon: the Sharia court or the civil court?It depends on the community: a civil first-instance judge for non-Muslims; for Muslims, law firms disagree on the court. Steps and checks.
- What is a hasr irth and how do I get one in Lebanon?A court decision naming the heirs and their shares; no property passes without it. Which court, which documents, the Finance step first, cost and time.
- How do I transfer inherited property into the heirs' names at the Land Registry?Heirs file the estate declaration, get the hasr irth, pay or secure the tax, then register at the local Land Registry. Documents and steps.
- Do foreign heirs need a licence or face the 3,000 m² limit when they inherit property in Lebanon?Two sources say foreign heirs need no licence and inherit by reciprocity; none says if inherited area counts toward 3,000 m². What is known, whom to ask.
- I'm an heir abroad: can someone act for me in Lebanon, and how do I sign the power of attorney?Yes: a lawyer or relative can act under a POA signed at a Lebanese mission, or notarised locally and legalised. Steps, fees, deadlines and risks.
- Which heirs are exempt from inheritance tax in Lebanon?No heir is exempt outright: each gets a tax-free allowance, largest for spouses, children and parents. 2026 amounts, extra layers and rates.
- How do I end co-ownership of a property in Lebanon?Agree a registered partition, or sue under Law 16/1982: division in kind, a company, or auction. Who can ask, where to file, deadlines, acting from abroad.
