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Lebanon Property Tax Guide 2026

Lebanon's property tax system is relatively light. The main tax is a 6% transfer tax on acquisition, while annual property taxes are minimal at 0–1% of assessed value.

Real Estate Transfer Tax

A 6% transfer tax is levied on the declared value of real estate upon acquisition. In practice, declared values are often below market value, reducing the effective tax burden. Additional registration and notary fees typically add 1–2%.

Annual Property Tax

An annual built-property tax applies at rates between 0% and 1% of the rental value (not market value). The tax is minimal for most residential properties. Owner-occupied primary residences may qualify for partial exemptions.

Municipal Taxes

Municipalities may levy additional taxes on property, including a small annual occupancy tax. These vary by municipality and are generally insignificant compared to the property value.

Tax on Property Income

Rental income from property is taxed separately under a deemed rate system (see Rental Income Guide), not under the annual property tax regime. Owners who do not rent out the property pay only the minimal annual built-property tax.

Registration Process

Property transfers must be registered at the Real Estate Registry (Directorate of Cadastre and Real Estate Affairs). The process involves legal verification, tax clearance, and payment of transfer tax and fees.

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