Lebanon Capital Gains Tax Guide 2026
Lebanon's capital gains tax regime is highly favorable: gains on listed shares and securities are 0%, and property gains are taxed at 10% if sold within 2 years and 0% after 3 years.
Shares and Securities
Capital gains on listed shares and securities are exempt from tax. This applies to both resident individuals and companies trading on the Beirut Stock Exchange (BSE) or foreign exchanges.
Property Capital Gains
Gains from the sale of real estate are taxed based on the holding period:
- Sold within 2 years: 10% tax on the gain
- Sold after 3 years: 0% — fully exempt
- Between 2 and 3 years: Proportional reduction of the 10% rate
Business Asset Disposals
Capital gains on business assets are generally treated as ordinary income and taxed at CIT rates (17%) for companies or IIT rates (2–25%) for individuals, depending on the nature of the disposal.
Real Estate Developer Rules
Individuals or companies engaged in real estate development (frequent purchase and sale of property) may be treated as trading businesses, with gains taxed as ordinary business income rather than under the CGT rules.