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Lebanon Inheritance & Gift Tax Guide 2026

Lebanon imposes no inheritance tax, no gift tax, and no estate duty. Assets including cash, real estate, shares, and business interests can be transferred to heirs and donees free of tax.

Inheritance Tax

There is no inheritance tax in Lebanon. Heirs inherit assets without any tax liability, regardless of the value of the estate or their relationship to the deceased.

Gift Tax

There is no gift tax in Lebanon. Individuals can transfer assets to family members or other donees without triggering any gift tax liability.

Immovable Property Transfers

While no inheritance or gift tax applies, the transfer of real estate through inheritance or gift may still be subject to the 6% real estate transfer tax upon registration. Certain exemptions for direct-line descendants may apply.

Estate Planning Considerations

The absence of inheritance and gift tax makes Lebanon a favorable jurisdiction for wealth transmission. However, forced heirship rules under Lebanese law (inherited from the French civil law system) may restrict testamentary freedom. Islamic Sharia succession rules apply to Muslims unless specifically opted out.

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