Can I still sell my property in Lebanon if there is a Treasury lien on it?
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Short answer
It depends on when the Treasury lien was registered and what it is for. If it came after your sale contract, or covers only built-property tax, the rental-value statement is still issued once built-property tax and the capital-gains tax are paid[1]. If it came before, the statement is not issued, except with the Director of Revenue's approval, and without it the sale cannot be registered.
Also asked as: “What if there is a Treasury lien (tax debt) on my property: can I still sell it in Lebanon?” · “Can I sell a property with a tax seizure in Lebanon?” · “Rental value statement refused because of a Treasury lien” · “Selling property with a Ministry of Finance lien”
We found no plain-language official guide to these rules, and we could not verify what finance offices actually ask for in practice. This page covers decision 825 as published in the Official Gazette on 16 November 2023[1] and was checked on 17 October 2026.
Key facts
- The rule
- Decision 825 of 8/11/2023[1], implementing Art. 66 of Law 10/2022
- No lien, seller owes other taxes
- two taxes only[1]: built-property tax and the capital-gains tax
- Lien registered after the contract
- lien after the contract: two taxes only[1]
- Lien registered before the contract
- not issued, except with the Director of Revenue's approval[1]
- Lien only for built-property tax
- Built-property tax and the capital-gains tax only, whatever its date[1]
- Lien for inheritance fees
- all seller taxes except inheritance transfer fees[1]
- Seller's last property
- request to the Director General of Finance[1]
Why a Treasury lien can block a sale
A sale cannot be registered without a rental-value statement from the Ministry of Finance[1]. The regional finance office for the property's area estimates the rental value, and in Beirut the built-property tax department does. For built property, the registration fee is charged on that rental value multiplied by 30 when the result is higher than the declared price[2,3]. More on this document in what the rental value statement is.
Where there is no Treasury seizure, Art. 66 of Law 10/2022 says the statement is issued after built-property tax and capital-gains tax are paid[2,3]. In the law these two are the built-property tax and the "item (j)" tax on property gains, which is the capital-gains tax. Decision 825 sets a stricter general rule in its Art. 2: all declarations filed and all taxes due on the property or the seller paid. Its Arts. 5 to 9, 13 and 16 then list cases where only the two taxes are needed[1]. No source explains how Art. 2 and these exceptions fit together.
Kallas Law Firm lists annual municipal fees as a third tax to clear, while Art. 66 of Law 10/2022 names only built-property tax and capital-gains tax[2,3]. A municipality may still ask for its own clearance in practice, but we could not confirm it. See which taxes a seller must clear.
What the date and the reason for the lien change
Decision 825 measures the lien's date against the buyer's document. That can be a surveyed sale contract, an irrevocable power of attorney that includes receipt of the price, or a sale agreement[1]. An irrevocable POA does not make the buyer the owner. Ownership passes only on inscription at the Land Registry[4].
| Situation on the folio | What must be paid before the statement | Source |
|---|---|---|
| No lien, but the seller owes other taxes | Built-property tax and the capital-gains tax. The collection office pursues the rest | [1] |
| Lien registered after the buyer's document | Built-property tax and the capital-gains tax. The collection office continues against the seller | [1] |
| Lien only for built-property tax, before or after | Built-property tax on the property and the capital-gains tax | [1] |
| Prior lien for inheritance fees | Built-property tax, the capital-gains tax and all other seller taxes, except inheritance transfer fees | [1] |
| Lien registered before the buyer's document | No statement, unless the Director of Revenue approves | [1] |
In the easier cases your other tax debts are not cancelled. The Treasury collects them from you separately[1].
When the lien came first
The Director of Revenue may approve the statement in two situations only: a non-final objection to the tax is pending, or the sale is meant to raise the money to pay it. The property's taxes must be paid, and a lien placed on the seller's other assets worth more than twice the tax due. The seller must also pay all other taxes except the one under objection[1]. How long this approval takes and which documents it needs are not published. Ask the regional finance office for the property's area.
The inheritance case has its own conditions. It applies when the property is outside the estate, or when it is in the estate and the sale rests on a transfer permit for instalment payment, with an instalment note on other estate assets worth twice the tax[1]. If you are an heir, also read selling inherited property.
If this is your last property, there is a separate route. It applies when there is no lien, or only one dated after the contract, and the buyer asks for the statement. The request goes to the Director General of Finance once your other seizable assets are identified, and built-property tax and the capital-gains tax are still paid in all cases[1]. How long that referral takes is not documented.
How to deal with a Treasury lien before you sell
- Get an official property certificate (ifadeh aqariyeh). It lists mortgages, provisional and executive seizures and other charges on the plot[5,6]. Only the paper certificate is official; online or OMT copies are for reference[5,6,7,8]. It is issued in person at the competent Land Registry office, so if you live abroad you may need someone in Lebanon to collect it[9,10]. Take your deed and ask the office which details from it they need to find the property; how to get a Land Registry extract explains the rest.
- Compare the lien's date with the buyer's document. Check the date of the surveyed sale contract, the irrevocable POA with receipt of the price, or the sale agreement. That date decides which rule applies[1].
- Pay built-property tax and the capital-gains tax. The gains tax is declared and paid within two months of the transfer[3,11]. Law 330/2024 sets its rate at 1% until 31/12/2026, as of October 2026. PwC reads the 1% as applying only to non-residential property, and it is not settled whether the contract date or the registration date counts, so confirm with the Ministry of Finance or a tax lawyer. Here is how to declare and pay it.
- If the lien came first, ask about the Director of Revenue's approval. Which documents the approval needs is not published[1]. Ask the regional finance office what proof of a pending objection or of the tax debt it wants, and which other assets it will accept as security.
- Get the statement and complete the sale. The regional finance office for the property's area sets the rental value, and in Beirut the built-property tax department does[2,3]. How long this takes and what it costs are not published. The sale is then signed as a notarial deed and inscribed at the Land Registry, and ownership passes on inscription[12].
It depends on
- The lien's date. A lien dated after the buyer's document usually means two taxes only; a lien dated before it needs the Director of Revenue's approval[1]. Ask the regional finance office which date it uses.
- What the lien is for. A built-property-tax lien[1] and an inheritance-fee lien follow their own rules. The finance office can tell you which tax the lien secures.
- Whether you own other property. A seller's last property follows the Director General route[1]. Ask the finance office what list of assets it needs.
- Where you live. If you sell from abroad, you may need someone in Lebanon holding your power of attorney to collect the certificate[9,10]. Ask the finance office whether it deals with your agent and what the POA must say. See selling from abroad with a power of attorney.
Common questions
Does a Treasury lien pass to the buyer?
According to Kallas Law Firm, every charge on the property's folio, including attachments and privileges, carries over to the buyer unless it is cleared before the purchase[12]. A buyer should read a recent official certificate before signing.
If the statement is issued, are my other tax debts cancelled?
No. In the cases where only built-property tax and the capital-gains tax are required, the collection office keeps pursuing the seller for the rest[1].
Can a buyer get the sale registered if the seller will not cooperate?
Under Art. 13 of decision 825, a buyer may win a court order obliging the seller to register the sale without charging the buyer the fees and taxes. The statement is then issued to the buyer once built-property tax and the capital-gains tax are paid[1].
Sources
Checked against these sources. The numbers in the text point here.
- 1.Ministry of Finance Decision 825 of 8/11/2023 on the rental-value statement for real-estate transfers (Art. 66 of Law 10/2022)
Lebanese University Legal Informatics Center (Ministry of Finance decision, Official Gazette) · 8 Nov 2023 · read 17 Oct 2026
- 2.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
- 3.Real estate fees calculator
Kallas Law Firm · 24 May 2026 · read 17 Oct 2026
- 4.The Irrevocable Power of Attorney for the Sale of Property in Lebanon: Its Limits and Prescription
Kallas Law Firm · 9 Jun 2026 · read 17 Oct 2026
- 5.How to Find Real Estate and Land Register Information in Lebanon
Legalmondo · 17 Jun 2025 · read 17 Oct 2026
- 6.Lebanon Asset Search: How to Find Real Estate and Company Ownership Records
Kallas Law Firm · 25 Oct 2025 · read 17 Oct 2026
- 7.OMT: Viewing Title Registers (Land Registry service page)
OMT (Online Money Transfer S.A.L.) · undated · read 17 Oct 2026
- 8.Viewing Title Registers Electively Through OMT
OMT (Online Money Transfer S.A.L.) · 13 Oct 2020 · read 17 Oct 2026
- 9.Power of Attorney
Embassy of Lebanon, The Hague · undated · read 17 Oct 2026
- 10.Power of Attorney
Consulate General of Lebanon, Detroit · undated · read 17 Oct 2026
- 11.Law 330/2024 amending Article 45 of the Income Tax Law (Legislative Decree 144 of 12/6/1959)
Lebanese University – Legal Informatics Center (legallaw.ul.edu.lb) · 4 Dec 2024 · read 17 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
Related questions
- 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 and when do I declare and pay capital gains tax after selling property in Lebanon?Declare and pay within two months of the transfer, in practice before the sale registers. Covers the rate, exemptions, fines and what is unpublished.
- How do I get a land registry extract in Lebanon and what does it cost?Ask in person at the land registry office for the property's area; one law firm says USD 5. The numbers you need, OMT and online copies, and what to check.
- How do I check a title deed in Lebanon before buying?Get your own official Land Registry extract and read it before you pay. Where to get it, the cost, red-flag entries and what it does not show.
- Can I sell inherited property in Lebanon, and what tax applies?Yes, each heir can sell their share. Gains tax is 1% to end-2026, then 15%, less a holding deduction. Clearances, co-owners and selling from abroad.
- How can I sell my apartment in Lebanon from abroad with a power of attorney?Sign a special sale POA at a Lebanese mission or before a local notary, then legalise it. Documents, fees, taxes, forgery risks and getting paid.
- 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.
