Is selling my main home in Lebanon exempt from capital gains tax, and how many homes count?

Also asked as: “Is there capital gains tax on selling my house in Lebanon?” · “Main residence exemption Lebanon” · “Do I pay tax when I sell my only home in Lebanon?” · “How many homes are exempt from capital gains tax in Lebanon?”

What the main-residence exemption covers#

Law 330/2024 rewrote the property gains article of the Income Tax Law. It excludes from the tax the gains a natural person makes on selling their primary places of residence, as long as these do not exceed two dwellings^[1,2]. A natural person means you as an individual, so the wording does not reach a company that owns the flat.

According to Kallas Law Firm (May 2026), the exemption applies however long you have owned the home^[1,2]. For how the gain is worked out when a sale is taxed, see how the taxable gain is calculated.

How many homes count, and which ones#

The cap is up to two dwellings^[1,2]. The sources we read do not say which two count if you own three or more homes. They also do not say whether a co-owned share in a home counts as one of your two, or how a home bought or inherited in parts is treated.

The built-property tax works differently, so do not assume its rule carries over. That tax has its own deduction of LBP 360,000,000 per owner-occupied dwelling, two at most^[4], and it picks the two dwellings with the highest rental values, pro rata to each owner's share, under a separate law. The capital gains text does not say the same method applies. Before you sign a sale, ask the regional finance office which of your homes it will treat as primary.

If you live abroad or spend only summers in Lebanon#

For most Lebanese abroad, this is where the answer runs out. No source we found says what proves "primary residence" for an owner who lives abroad or uses the home only in summer^[1,2]. The built-property tax deduction leaves the same gap: it does not say whether an owner abroad whose home stands empty qualifies^[4].

Kallas Law Firm advises documenting main-residence status before the tax is assessed, with proof of actual residence plus municipal records^[1,2]. Ask the regional finance office, or a tax lawyer, to tell you in writing whether your home qualifies, which documents they accept, and which two homes count if you own more. If the home does not qualify, the sale is taxed like any other. The rate rules are in capital gains tax: 15% or the temporary 1%.

If the exemption does not apply#

The base rate is 15%^[1], reduced to 1% until 31/12/2026^[1,2]. The text of the law applies the cut to the whole item, while PwC reads the 1% as covering only non-residential property. It is also unresolved whether the date that counts is the date the contract is concluded or the date it is registered. For a sale near the end of 2026, a tax lawyer or the Ministry of Finance can confirm which applies.

The taxable gain also shrinks with time: 8% per full year; exempt from 12 full years^[1,2]. The law adds that the 12-year exemption holds "provided the difference is paid in the year of transfer", and no source we found explains what that proviso means. More in the 12-year holding-period exemption.

You declare and pay within two months of the transfer^[1,2]. In practice this happens before registration, because the rental value statement the Land Registry needs is issued only after this tax and the built-property tax are paid^[2,3]. Breaking these rules brings fines under Law 44/2008.