What does it cost the seller to sell a property in Lebanon?

Also asked as: “What taxes does a seller pay in Lebanon?” · “Seller costs when selling an apartment in Lebanon” · “Does the seller pay the registration fee in Lebanon?” · “Broker commission and capital gains tax for sellers in Lebanon”

The capital gains tax: the cost the law sets#

The gains tax falls on owners who are not taxed on the property as a business asset: people and companies outside income tax, those with exemptions, and individuals whose property is not a business asset^[1]. The base rate is 15%. Law 330/2024 cuts it to 1% until 31/12/2026^[1,2]. Kallas Law Firm (May 2026) says it returns to 15% from 1 January 2027 unless a later budget law extends the cut, and no source we read checked whether the draft 2027 budget does.

The law text applies the cut to the whole item, while PwC reads it as covering only non-residential property^[1,2]. The full history is in is it 15% or the temporary 1%.

Two exemptions can bring the tax to zero. Gains on your primary residence are excluded, up to two dwellings^[1,2]. The taxable gain also shrinks by 8% for each full year you held the property, and the gain is fully exempt after 12 full years, "provided the difference is paid in the year of transfer". No source we read explains that proviso, or how the yearly deduction combines with the 1% rate, so ask a tax lawyer before you count on it.

In the passage we read, the law sets no residence or nationality test for the seller^[1]. If you live abroad, no source says what proves that a Lebanese flat is your primary residence; ask the regional finance office or a tax lawyer, and see the main home exemption. If you run a business taxed on lump-sum or estimated profit, a separate 15% item applies, and the 1% sentence is not written in it.

Tax clearances before the sale can register#

The finance office issues the rental value statement only after the built-property tax on the property and the gains tax are paid^[2,3]. The Land Registry uses that statement to set the fee base for built property. If you owe other taxes but there is no Treasury lien on the property, only those two are required, and the collection office pursues the rest separately^[4].

Kallas Law Firm lists a third tax, annual municipal fees, while Art. 66 of Law 10/2022 names only built-property tax and the gains tax^[2,3]. Ask the municipality whether it will want its own clearance anyway.

Built-property tax is charged at 4% to 14% of net annual revenue per property^[7,8], so the base is rental revenue, not the property's value. From 2024 revenues, LBP 360,000,000 per owner-occupied dwelling, two at most^[7], is deducted from taxable revenue for dwellings the owner lives in. No source says whether an owner abroad whose flat stands empty gets that deduction.

A Treasury lien registered before your sale contract blocks the statement^[4]. The Director of Revenue can approve an exception in only two cases: a non-final objection to the tax is pending, or the sale is meant to raise the money to pay the tax. Even then the property's taxes must be paid, a lien goes on your other assets worth more than twice the tax due, and you pay all other taxes except the one under objection. Ask the regional finance office how this applies to you.

A separate route covers your last property in Lebanon. It applies when there is no Treasury lien, or only one dated after the contract, and the buyer asks for the statement. The request then goes to the Director General of Finance once your other seizable assets are identified, and built-property tax and the gains tax are still due^[4]. See which taxes a seller must clear.

Broker, mortgage, registration and notary#

Broker#

JSK Real Estate (2018) and the president of the brokers' syndicate REAL (2015) describe a custom of 2.5% of the final price from each side^[5,6]. Both are brokers, and we found no source after 2019. By law the fee is earned when the broker's work leads to the contract^[9]. Put the rate and the trigger in writing, and read who pays the broker.

Mortgage#

Releasing a mortgage that secures an interest-bearing debt needs prior approval from the tax departments, with some exceptions^[2,3]. Any charge left on the folio passes to the buyer^[13], so buyers will expect it cleared. See selling a mortgaged property.

Registration, stamp duty and notary#

The registration rate depends only on the buyer's nationality, according to Kallas Law Firm^[2]. For built property it is charged on the rental value × 30 when that is higher than the declared price^[2,3]. The base for unbuilt land is not confirmed; the notary or the Land Registry office can tell you. No source we read gives notary charges or stamp duty for a sale, or says how seller and buyer usually split them, so ask the notary for a written quote before you sign.

If you sell from abroad, add the cost of a power of attorney. US missions list USD 50 special, USD 100 general^[14,15,16], charged per signature, on their undated web pages. Missions ask for the original deed or a registry certificate for a sale POA^[16,17]. See selling from abroad with a power of attorney.