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

6 min read10 sourcesReviewed by Tatyana Alwan, lawyer, 18 Oct 2026
On this page
  1. Key facts
  2. What the main-residence exemption covers
  3. How many homes count, and which ones
  4. If you live abroad or spend only summers in Lebanon
  5. If the exemption does not apply
  6. How to claim the exemption, step by step
  7. It depends on
  8. Common questions
  9. Sources

Short answer

Yes, if the home is your primary residence. The gains tax on property sales does not apply to a natural person's primary places of residence, up to two dwellings[1,2]. No source we found says what proves primary residence, especially for owners living abroad, so ask the regional finance office first.

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?”

The tax on gains that are not exempt is cut 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. This page covers what was published up to 17 October 2026.

Key facts

The exemption
Gains on a natural person's primary places of residence, up to two dwellings[1,2]
The law
Income Tax Law Art. 45 "thirdly" item (j), as rewritten by Law 330/2024[1,2]
Tax if not exempt
15%[1], cut to 1% until 31/12/2026[1,2]
Holding-period relief
8% per full year; exempt from 12 full years[1,2]
Declare and pay
within two months of the transfer[1,2]
Before the sale can register
The rental value statement is issued after built-property tax and capital-gains tax are paid[2,3]
What proves "primary residence"
Not published in any source we read; ask the regional finance office

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.

How to claim the exemption, step by step

  1. Get an official Land Registry extract (ifadeh aqariyeh). It lists the plot, the owners and the shares each holds[5,6]. Online or OMT copies are unofficial; the transaction needs an official certificate from the Land Registry[5,6,7,8]. Here is how to get the extract and what it costs.
  2. Gather your proof of residence. Collect what shows you actually live in the home, and ask the municipality where the home lies for its records on you as occupant, as Kallas Law Firm advises[1,2]. Keep copies of everything.
  3. Ask the regional finance office before you sign. In Beirut this is the competent Ministry of Finance department[1,2]. No published list says what to bring. Take the extract, your ID and your residence proof, and ask the office which documents it accepts, whether the home qualifies, and which two homes count if you own more.
  4. Declare the sale. If the exemption is refused, the tax is due within two months of the transfer[1,2]. No source gives the form or an online channel, so ask the same office.
  5. Sign and register. The sale is a notarial deed, and the buyer becomes owner only once it is registered at the Land Registry[9]. If you are abroad, someone can act for you; see selling from abroad with a power of attorney.

It depends on

  • Where you live. No published rule says how an owner abroad or a summer-only resident proves primary residence[1,2]. Ask the regional finance office or a tax lawyer.
  • How many homes you own. The exemption stops at two dwellings, and no source says which two count when you own more[1,2]. Ask the finance office before you list.
  • Inherited or shared homes. For 2024, Ministry of Finance decision 644 excluded partitions among heirs from the 1% rate[10]. How heirs' years of holding are counted is not explained[1,2]. A tax lawyer is the right next step.
  • Your business status. Gains of people taxed on a lump-sum or estimated profit basis fall under a separate item taxed at 15%[1], and whether the 1% reaches them was not confirmed. Ask a tax adviser.
  • When you sell. A sale close to 31 December 2026 may land on either side of the end of the 1% rate[1,2]. Confirm with the Ministry of Finance which date counts.

Common questions

Do I pay capital gains tax when I sell my only home in Lebanon?

Not if it is your primary residence: gains on a natural person's primary residences are excluded from the tax, up to two dwellings[1,2]. What counts as proof of primary residence is not published, so confirm with the regional finance office.

Is a home I have owned for 12 years exempt anyway?

The law gives 8% per full year; exempt from 12 full years[1,2]. It adds a proviso about paying "the difference" in the year of transfer that no source we found explains.

Does the main-residence exemption apply to Lebanese living abroad?

The current gains tax text (Law 330/2024), in the passage we read, draws no line by the seller's residence or nationality[1]. A 2024 Finance Ministry decision said the same explicitly for that year's 1% rate[10]. No source says how an owner living abroad proves the home is a primary residence, so ask the regional finance office what they accept before you sell.

Sources

Checked against these sources. The numbers in the text point here.

  1. 1.
    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

  2. 2.
    Real estate fees calculator

    Kallas Law Firm · 24 May 2026 · read 17 Oct 2026

  3. 3.
    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

  4. 4.
    Law 324 of 12/02/2024 (General Budget Law 2024)

    Lebanese University – Center for Legal Informatics (legallaw.ul.edu.lb) · 12 Feb 2024 · read 17 Oct 2026

  5. 5.
    How to Find Real Estate and Land Register Information in Lebanon

    Legalmondo · 17 Jun 2025 · read 17 Oct 2026

  6. 6.
    Lebanon Asset Search: How to Find Real Estate and Company Ownership Records

    Kallas Law Firm · 25 Oct 2025 · read 17 Oct 2026

  7. 7.
    OMT: Viewing Title Registers (Land Registry service page)

    OMT (Online Money Transfer S.A.L.) · undated · read 17 Oct 2026

  8. 8.
    Viewing Title Registers Electively Through OMT

    OMT (Online Money Transfer S.A.L.) · 13 Oct 2020 · read 17 Oct 2026

  9. 9.
  10. 10.
    Ministry of Finance Decision No. 644 of 2/6/2024 – implementing Article 86 of Law 324 of 12/2/2024 (2024 Budget Law)

    Lebanese University – Legal Informatics Center (legallaw.ul.edu.lb) · 2 Jun 2024 · read 17 Oct 2026