Lebanon Wealth & Property Tax
Detailed wealth & property tax rates and rules for Lebanon in 2026.
Wealth TaxLBP
Wealth Tax
Lebanon does not impose a net wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Lebanon imposes inheritance tax at progressive rates from 3% to 12% depending on the relationship between the deceased and the heir. Transfers between spouses and to children face lower rates. The rates are modest by international standards.
Top Rate
12%
Property Tax
Annual built property tax is levied at progressive rates of 4-14% of assessed rental value. A municipal tax of 8.5% of rental value also applies. Property transfer registration fees of 5-6% apply.
How Lebanon Wealth Tax compares
Lebanon does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
