Which inheritance law applies to me in Lebanon: Muslim, Christian, Druze or foreigner?
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Short answer
It depends on the religious community of the person who died, because Lebanon has no single civil inheritance code[1,2]. Muslim estates follow Islamic law and its fixed shares[1,3]. Christians and Jews fall under the Law of 23 June 1959[1,2,3]. Where a foreign national is involved, one law firm says the Law of 18 June 1929[1] and conflict-of-laws rules may also apply. We found no published Druze share rules.
Also asked as: “Which inheritance law applies to me in Lebanon?” · “Muslim or Christian inheritance rules in Lebanon” · “Druze inheritance law Lebanon” · “Which law applies when a foreigner dies with property in Lebanon?”
Key facts
- Muslim estates
- Islamic fixed shares; per Kallas, a will can leave up to one third of the estate[1,3] to a non-heir
- Children under the 1959 law
- equal shares for sons and daughters[4]
- A foreign national involved
- Per Kallas, the Law of 18 June 1929[1] and conflict-of-laws rules
- Inheritance tax
- The same for every community, per Kallas Law Firm[5]
Why the deceased's community decides
Lebanon has no single civil code of inheritance. Succession follows the religious community of the person who died: Islamic law for Muslims, and a civil statute for non-Muslims[1,2]. PBL Law Group notes that Lebanon recognises 18 religious communities, and that a person's affiliation decides both the inheritance law and the court that handles the estate.
The tax stays the same whatever the community. According to Kallas Law Firm, the inheritance transfer fee is the same for everyone; only the rules on who inherits and in what shares differ[5].
Muslim and Druze estates
According to Kallas Law Firm, Muslim estates pass by Islamic fixed shares, with a son generally taking twice a daughter's share. A Muslim may leave up to one third of the estate[1,3] by will to someone who is not already an heir, and the rest goes by the fixed shares. This comes from one firm, and we found no published share tables for Sunni, Jaafari (Shia) or Druze estates. The religious court of the deceased's community, or a lawyer, can give you the shares for your family.
As of October 2026, the sources disagree on which court handles these estates. Kallas says Muslim estates go to the religious courts: the Sunni and Jaafari Sharia courts, and the Druze courts for the Druze community. PBL says a religious court conducts the proceedings where personal status falls under it. Mattar Law Firm says only that the first-instance civil courts are competent for inheritance, without distinguishing by community, and may mean civil-law estates only[1,2,6]. See which court issues the hasr irth.
Christians and Jews: the 1959 law
Non-Muslims, meaning Christians of all denominations and Jews, inherit under the Law of 23 June 1959[1,2,3], and their wills are also governed by the Decree-Law of 7 March 1929. As Kallas reads the 1959 law, children take equal shares for sons and daughters[4]. A protected portion is kept for the descendants, parents and spouse[1,2,4], and a will cannot defeat it. One Kallas page counts parents as protected heirs only when there are no descendants, so a lawyer can confirm how this works for your family.
According to PBL, the hasr irth (the court decision naming the heirs) for these estates is issued by a single judge of the first-instance court of the last residence[2,6] of the deceased. How the estate is split among spouse, children, parents and siblings is in how an estate is divided under the law for non-Muslims.
Foreigners, dual nationals and mixed families
Where the estate involves a foreign national, Kallas says the succession may be affected by the Law of 18 June 1929[1] and by conflict-of-laws rules that decide which country's law applies to which assets. Kallas advises settling this at the start. Mattar Law Firm says the estate opens at the deceased's last domicile[6], wherever the property is, and that this rule also governs cross-border estates. Mattar does not say which law it is citing. For a family with ties to France, see Franco-Lebanese succession.
Two law firms say a foreign heir can inherit Lebanese property on a reciprocity basis, to the extent the heir's own national law lets Lebanese inherit[4,6]. Kallas says inherited shares do not need the licence foreigners need to buy property[4,7]. More in foreign heirs and the 3,000 m² limit. Inheritance tax applies to assets in Lebanon whatever the deceased's nationality[2,5].
We found no source on dual nationals, mixed-sect families, conversions or civil marriages contracted abroad. If any of these applies to you, ask a Lebanese lawyer before you file anything, and ask the court registry of the deceased's community which court will take the case.
How to find out which rules apply to your family
- Collect the deceased's civil-status papers. Per Kallas, the court needs the death certificate, the deceased's family extract with the name struck off, the heirs' family extracts, the mukhtar's statement of heirs and the declaration licence from the Ministry of Finance. PBL lists a family record extract, the death certificate, an inheritance declaration statement, a copy of the deceased's identity card and a declaration form listing all assets[1,2,8]. Ask the court registry for its exact list.
- Identify the community and the court. Kallas points Muslim and Druze estates to the religious courts, and PBL says a religious court acts where personal status falls under it. Mattar says only that first-instance civil courts are competent for inheritance, without distinguishing by community, and may mean civil-law estates[1,2,6]. For non-Muslims, PBL names the first-instance court of the last residence[2,6]. A lawyer can confirm which court takes your case.
- Declare the estate to the Ministry of Finance. Heirs file the declaration with the competent financial department within 90 days of the death[5,8,9]. Per Kallas, this comes before the court decision because the licence it produces is one of the documents the court needs, and the Ministry file is then completed within six months of the death[1,8].
- Get the Land Registry extract for each property. It shows the registered owner, mortgages and restrictions[10,11], so you can see for yourself what the estate holds. First find the property's number, zone and section, then ask the Land Registry (السجل العقاري) for the district where the property lies.
- If you live abroad, appoint someone. Per Kallas, heirs can act through a power of attorney to a lawyer or relative in Lebanon covering every step. To sell property, the power of attorney must give an express special mandate for the sale; a general one is not enough[1]. See acting for heirs from abroad.
It depends on
- A foreign nationality in the family. Kallas says the Law of 18 June 1929[1] and conflict-of-laws rules may decide which country's law covers which assets. Ask a lawyer who handles cross-border estates.
- A will. A Muslim can leave up to one third of the estate[1,3] to a non-heir, per Kallas. Under the 1959 law the share of the descendants, parents and spouse[1,2,4] is protected, though one Kallas page counts parents only when there are no descendants. A notary or lawyer can check whether a will is valid.
- Mixed-sect families, conversions or a civil marriage abroad. We found no source on these. Ask a lawyer and the court registry before relying on any rule.
Common questions
Does my own religion as an heir change which law applies?
Do daughters inherit the same as sons in Lebanon?
Is inheritance tax different for Muslims and Christians?
No. According to Kallas Law Firm, the transfer fee is the same for every community; only the inheritance shares differ[5].
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.International Estate Planning in Lebanon: A Clear Overview for High Net-Worth Families
PBL Law Group · 5 Apr 2025 · read 17 Oct 2026
- 3.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
- 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.Inheritance Tax in Lebanon 2026: Rates, Exemptions and Calculator
Kallas Law Firm · 20 Jun 2026 · read 17 Oct 2026
- 6.Mattar Law Firm: Inheritance and Wills in Lebanon
Mattar Law Firm · undated · read 17 Oct 2026
- 7.Palestinian Refugees' Right to Inherit under the 2001 Amendment Law – Beirut Test Case
Norwegian Refugee Council · January 2016 · read 16 Oct 2026
- 8.Inheritance in Lebanon: Probate, Estate Declaration and Inheritance Tax (2026)
Kallas Law Firm · 27 Jun 2022 · read 17 Oct 2026
- 9.Declaration within 90 days: Finance Minister memo on liquidating estates and inheritance
Annahar · 15 Apr 2025 · read 17 Oct 2026
- 10.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
- 11.How to Buy Property in Lebanon: The Legal Steps from Verification to Inscription
Kallas Law Firm · 9 Jun 2026 · read 16 Oct 2026
Related questions
- How is an estate divided under the Lebanese inheritance law for non-Muslims?Under the 1959 law, as one law firm reads it, children share equally and the spouse's share depends on who survives. Heir order, reserves, wills.
- 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.
- Which law governs the succession of a Franco-Lebanese person with property in Lebanon and in France?No published source settles it: Lebanon follows community rules, and one law firm says a 1929 law may apply to foreign elements. Wills, heirs, tax, who to ask.
- 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.
- 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.
- 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.
- Is there inheritance tax in Lebanon, and how much is it?Yes: each heir pays a progressive tax of 3% to 45% on their share above a personal exemption. 2026 exemptions, brackets, deadlines and older estates.
