Are Lebanese registration fees charged on the contract price or on an estimated value?

Also asked as: “Are Lebanese registration fees charged on the price in the contract or on an 'estimated value' (rental value x 30)?” · “Is the transfer fee on the declared price or the estimated value?” · “What is rental value x 30 for Land Registry fees?” · “Which value does the Land Registry use to calculate fees in Lebanon?”

Which value the fee is charged on#

Since Law 10/2022, the transfer fee on built property is charged on the built rental value multiplied by 30, as estimated by the finance offices^[1,2]. When that estimate is higher than the price written in the deed, the Land Registry must use the estimate as it is. Kallas Law Firm reads the rule the same way: the estimated value applies unless the contract price is higher.

The rule is written for built property: flats, houses and other buildings. We found no source that says which base applies to a plot of unbuilt land, so ask the notary or the Land Registry office for your plot before you budget. Kallas Law Firm notes the estimate is often far below the market price^[2]. There is a separate page on how the estimated value differs from the market price.

Where the estimate comes from#

The estimate is set out in the rental value statement, which the finance office issues. Where there is no Treasury seizure on the property, it is issued once the seller has paid the built-property tax on it and the capital-gains tax on the sale^[1,2]. More on what the rental value statement is and why a sale needs it.

Sources differ on what the seller must clear first. Art. 66 of Law 10/2022 names only built-property tax and capital-gains tax, while Kallas Law Firm adds annual municipal fees as a third^[1,2]. A municipality may still ask for its own clearance in practice, but we could not confirm that.

We could not find who fixes the figure inside the finance office, how long it takes, or how to challenge an estimate you think is too high. The regional finance office for the property's area, or a lawyer, can answer those.

The 2% advance is on the contract price#

The advance is the one charge worked out on the contract price itself. When a sale contract for surveyed property is drawn up, a 2% fee on the contract price, plus the municipal fee, is paid to the Treasury within 15 days as an advance on the transfer fee^[4,5]. The balance is paid at registration, and the advance is not refunded if the sale is not registered within one year.

That rule comes from Law 64/2017 and a 2017 Finance Ministry circular^[4,5]. We could not confirm whether the advance is still collected the same way after Law 10/2022, so ask the notary or the Land Registry office before you sign.

What it comes to in money#

Kallas Law Firm's May 2026 worked example, on a home with an estimated value of LBP 1,000,000,000, puts total charges at LBP 40,820,000 (Lebanese) or LBP 61,820,000 (non-Lebanese) on LBP 1bn^[2]. Some of its flat charges differ from the amounts set by decree 56/2025, so treat it as an illustration and ask the notary for a current quote. Kallas puts the buying charges at about 4% (Lebanese), about 6% (non-Lebanese) of the value, counted on the estimate or on the price if higher, before broker, lawyer and extract costs. The full list is in the total cost of buying a property, and the rates in how much the registration fee is.

Fees are collected in Lebanese pounds^[1,6]. We did not find which exchange rate the registry uses when the declared price is in US dollars and higher than the estimate. See which rate applies to fees and ask the notary on the day.