Is there inheritance tax in Lebanon, and how much is it?
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Short answer
Yes. Lebanon taxes inheritance through rasm al-intiqal under Legislative Decree 146/1959[1,2,3]. Each heir is taxed separately on their net share, after a personal exemption that depends on kinship. Rates run from 3% to 45%[1,2], rising with the amount and with distance from the deceased. According to Kallas Law Firm, the figures changed four times in four years, so check the current ones with the Ministry of Finance[2,4].
Also asked as: “Inheritance tax rates in Lebanon 2026” · “How much tax do heirs pay in Lebanon?” · “What is rasm al-intiqal?” · “Do I pay tax on property I inherit in Lebanon?”
Key facts
How the tax works
Lebanon taxes each heir, not the estate as a whole. Each heir's net share is taxed on its own scale, with its own exemption[1,2,3]. PwC adds that gifts and inheritances from the same person to the same recipient are added together. According to Kallas, the tax is the same for every religious community; only the rules on who inherits and in what shares differ[1].
The tax covers all movable and immovable assets in Lebanon, whatever the deceased's nationality. Kallas adds that it also reaches assets abroad when the deceased lived in Lebanon, and that heirs living abroad pay the same tax. PBL notes that tax treaties may create exceptions[1,3]. According to PBL, the base is the market value of the assets at the date of death, minus deductible debts[3]. Kallas says a Ministry of Finance controller values the estate and serves the valuation on the heirs, who may object[4].
This tax is separate from the cost of the court decision naming the heirs, the hasr irth. No source we found gives the cost of that decision[3,4,6].
How much: exemptions and brackets
These are the figures Kallas Law Firm gives for 2026. Only the part of a share above the exemption is taxed[1,4].
| Heir | Exemption per heir | Rates on the rest |
|---|---|---|
| Children and other descendants, spouse | LBP 2.4 billion[1,4] | 3% to 12%[1,4] |
| Parents | LBP 2.4 billion[1,4] | 6% to 18%[1,4] |
| Siblings, grandparents and other ascendants | LBP 960 million[1,4] | Not published in our sources |
| All other heirs | LBP 480 million[1,4] | Rising up to 45% for unrelated heirs[1,4] |
For spouses and descendants, Kallas gives these rates on the share above the exemption: 3% on the first LBP 1.8 billion, 5% from 1.8 to 3.6 billion, 7% from 3.6 to 6 billion, 10% from 6 to 12 billion, and 12% above 12 billion. Parents pay 6% to 18% across the same brackets[1,4]. At LBP 90,000 to the dollar, LBP 2.4 billion is about USD 26,700. That is our own arithmetic, not an official conversion. No source says which exchange rate the Ministry uses to value property priced in dollars[4].
Kallas lists extra exemptions for a child heir who is a minor or permanently disabled, and for a dependent spouse or dependent children under 18. Together they are capped at LBP 2.4 billion[1]. More in which heirs are exempt from inheritance tax.
Kallas also lists two charges on top of this. A flat 5 per mille above LBP 2.4 billion[1,4] applies to the estate's gross value. It is a debt of the estate, and the heirs can ask for it to be split among them in proportion to their shares. Life-insurance payouts are taxed separately at 5% of the insured value, in the currency of the policy.
We did not read the laws behind these figures. Kallas ties the exemptions to Decree 56/2025, kept by the 2026 budget law[1,4], and the brackets to the 2022 and 2024 budget laws. PwC (July 2026) confirms that the 2026 Budget Law raised the exemption thresholds substantially but gives no amounts[2,4]. Before you rely on any figure, ask the Ministry of Finance's transfer-fee department (دائرة رسم الانتقال) or a Lebanese tax lawyer to confirm it.
If the death was years ago
The current schedule applies to deaths after 15 November 2022[1,2,5]. Estates of people who died earlier are assessed under the previous schedule. We found no source that gives the old figures, and Kallas says professional advice is essential for older unsettled estates.
PwC reports that transfers on death before 1 January 2007 are exempt, and that courts can then issue inheritance rulings without an inheritance tax clearance[2]. Only PwC states this, so confirm it with the transfer-fee department before you rely on it. See an estate that was never declared.
How the tax is declared and paid
- File the estate declaration. The heirs, or someone acting for them, file it with the Ministry of Finance's competent financial department within 90 days of the death[1,4,7]. Kallas lists the death certificate, the family civil-status extracts, the mukhtar's statement of heirs, Land Registry extracts (ifadeh aqariyeh) and bank statements at the date of death[4]. According to Kallas, the Beirut transfer-fee department handles deaths abroad[4,6].
- Complete the file. All supporting documents are due within six months of the death[4,7]. A Finance Minister memo of April 2025 lets heirs submit, within that period, a valuation by a real estate expert accredited by Banque du Liban. According to Annahar's report of the memo, the estate can then be settled without waiting for the Ministry's own valuation, with the heirs and the expert bearing full civil and criminal responsibility[7]. Whether the Ministry must accept the report, and what the expert charges, are not published; ask the transfer-fee department.
- Get the clearance, then register. Notaries and the Land Registry will not record any transaction on the estate until the Ministry issues its authorisation[4]. The transfer then happens at the Land Registry office of the property's location[3,4]. Bring an enforceable copy of the hasr irth, the Ministry clearance, the title deeds and a notarised transfer deed. No published source gives the registry fee, the notary fee or the timeline, so ask the notary. See transferring inherited property into the heirs' names.
It depends on
- Whether you declare on time. Kallas gives fines of 3% per month for a late declaration and 2% for late documents, capped at 50%[1,4]. According to Kallas, heirs abroad can ask for an extension of up to one year, which the department grants at its discretion[4,6]. See inheritance deadlines and penalties.
- Whether you can travel. According to Kallas, a lawyer or relative in Lebanon can handle the declaration, the tax and the transfer under a power of attorney[6]. See acting for an heir abroad.
Common questions
Do foreigners pay inheritance tax on property in Lebanon?
Is inheritance tax different for Muslims and Christians in Lebanon?
According to Kallas Law Firm, no. The tax is the same for every community, and only the rules on who inherits and in what shares differ[1].
Can heirs sell an inherited property before paying inheritance tax?
According to Kallas, no. Notaries and the Land Registry may not record any transaction on the estate until the Ministry of Finance authorises it, after the tax is paid or security is given for twice its maximum amount[4].
Sources
Checked against these sources. The numbers in the text point here.
- 1.Inheritance Tax in Lebanon 2026: Rates, Exemptions and Calculator
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 2.Lebanon: Individual – Other taxes
PwC Worldwide Tax Summaries · 1 Jul 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.Inheritance in Lebanon: Probate, Estate Declaration and Inheritance Tax (2026)
Kallas Law Firm · 27 Jun 2022 · read 17 Oct 2026
- 5.قانون الموازنة العامة لعام 2022 (القانون 10/2022) المنشور في الجريدة الرسمية
Lebanese Ministry of Finance · 15 Nov 2022 · read 17 Oct 2026
- 6.Inheritance Law in Lebanon: A Guide for Heirs and Families Abroad
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 7.Declaration within 90 days: Finance Minister memo on liquidating estates and inheritance
Annahar · 15 Apr 2025 · read 17 Oct 2026
Related questions
- 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 long do heirs have to declare an estate in Lebanon, and what are the penalties for being late?Heirs declare within 90 days of the death and complete the file within six months; late fines run monthly. Extensions for heirs abroad, penalties and steps.
- How is the value of inherited property set for inheritance tax in Lebanon?At market value at the date of death, set by a Finance Ministry controller. Expert reports, objections, deadlines and the exchange-rate gap.
- My parent died years ago and the estate was never declared: which inheritance tax rules apply?It depends on the date of death: 15 November 2022 splits the schedules, and a pre-2007 exemption rests on one source. Fines, steps and whom to ask.
- 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.
- Can heirs sell an inherited property before the estate tax is paid and the property is transferred?Per Kallas Law Firm, no: a sale cannot be registered until the Finance Ministry clears the estate and heirs hold the Probate Decision. Steps, buyer risks.
- 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.
