Lebanon capital gains tax calculator
Lebanon has no general personal capital gains tax. Two targeted charges exist: a person not otherwise subject to income tax pays 4% of the sale price on property acquired before 1 January 2009 and 15% of the profit on property acquired from that date, and an individual’s gain on shares in a property-heavy joint-stock company pays 3%. Everything else sits outside the charge, and this calculator says so.
Work out the charge on a property or property-company share disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the 2009 acquisition boundary, the article 17 residence exemption, the 8%-per-year holding deduction, the non-residential 1% window and the family-buyer half rate, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Lebanese Ministry of Finance’s budget documents and PwC’s Lebanon tax summary, plus the sources each record cites.
Current rules
The rates behind the number
The two charges, by year
| Tax year | Property acquired before 2009 | Property acquired from 2009 | Non-residential property (Law 330) | Property-heavy company shares | Other shares, funds, crypto, valuables |
|---|---|---|---|---|---|
| 2021 | 4% of the sale price | 15% of the profit | 15% of the profit | No charge (article 39 not yet in force) | Outside the charge |
| 2022 | 4% of the sale price | 15% of the profit | 15% of the profit | 3% of the gain (1.5% to a family buyer), from the 2022 Budget Law | Outside the charge |
| 2023 | 4% of the sale price | 15% of the profit | 15% of the profit | 3% of the gain (1.5% to a family buyer) | Outside the charge |
| 2024 | 4% of the sale price | 15% of the profit | 1% of the profit (article 86, Budget Law 2024) | 3% of the gain (1.5% to a family buyer) | Outside the charge |
| 2025 | 4% of the sale price | 15% of the profit | 1% of the profit (Law 330/2024) | 3% of the gain (1.5% to a family buyer) | Outside the charge |
| 2026 | 4% of the sale price | 15% of the profit | 1% of the profit (window closes 31 December 2026) | 3% of the gain (1.5% to a family buyer) | Outside the charge |
| 2027 (planning) | 4% of the sale price | 15% of the profit | 15% of the profit (window assumed closed) | 3% of the gain (1.5% to a family buyer) | Outside the charge |
Rules and exemptions
| Rule | Value |
|---|---|
| Property acquired before 1 January 2009 (person not otherwise subject to income tax) | 4% of the disposal proceeds, whatever the profit (per Ministry of Finance budget material) |
| Property acquired on or after 1 January 2009 | 15% of the disposal profit (Law 64 of 26 October 2017) |
| Non-residential real estate, 2024-2026 | 1% of the profit instead of 15%, exceptionally (article 86 of Budget Law 2024, then Law 330 of 5 December 2024, until 31 December 2026) |
| Residences (Law 64/2017, article 17) | The primary residence and one secondary residence (two homes in total) are exempt outright, whatever the holding period |
| Any other property (Law 64/2017, article 17) | A deduction of 8% of the gain for each year held; more than 12 years of holding leaves no taxable gain |
| Shares in a property-heavy joint-stock company (SAL) | 3% of the gain for Lebanese nationals (5% for foreigners), article 39 of the 2022 Budget Law; half where the buyer is a co-shareholder or a lineal relative |
| Listed and other shares | Exempt for individuals (LLC quota disposals carry a separate 10% movable-capital charge this calculator does not compute) |
| Funds, ETFs, crypto, valuables | No personal capital-gains rule: outside the charge |
| Losses | Nothing nets across sales and nothing carries forward; a pre-2009 sale pays 4% of its price even at a loss |
| Filing | Each disposal declares and pays within two months of its own date |
| Buying property (the buyer's side, not computed here) | Transfer and registration fee of approximately 6%, plus the additional 2% fee from 26 October 2017 |
| Business fixed-asset disposals (not computed here) | Article 45 improvement profit at 10% (business real-estate disposals 15% from Law 64/2017) |
Tables are drawn from the source records retrieved 2026-09-19; each links back to the authority page above. The 4%-of-proceeds pre-2009 branch comes from Ministry of Finance budget material, which is budget-proposal text; the calculator computes it.
Questions
Lebanon capital gains questions
Is there a capital gains tax in Lebanon?
No general personal one. Lebanon taxes two things a private individual disposes of: real property sold by a person not otherwise subject to income tax (4% of the sale price where the property was acquired before 1 January 2009, 15% of the profit where it was acquired from that date), and gains on shares in joint-stock companies built around real estate (3% of the gain). Listed and other shares, funds, ETFs, crypto and valuables sit outside any personal charge.
Why does the acquisition year 2009 matter so much?
It flips the base of the property charge. Property acquired before 1 January 2009 is charged on the disposal proceeds at 4%: the tax reads the price you sold for, not your profit, so even a sale at a loss pays. Property acquired from that date is charged on the profit at 15%. The 4%-of-proceeds branch and the 2009 boundary come from Ministry of Finance budget material, which is budget-proposal text, while PwC reports the 15% profit rate independently (Law 64 of 26 October 2017).
What is the 1% rate I heard about?
An exceptional reduction on the profit-based charge for non-residential real estate: 1% of the profit instead of 15%, first under article 86 of the 2024 Budget Law (through 31 December 2024, applied by MoF decision 644/1), then under Law 330 of 5 December 2024 until 31 December 2026. The calculator applies it on the non-residential card for 2024, 2025 and 2026 and reverts to 15% in 2027.
When do I declare and pay?
Within two months of each disposal, not on an annual return: the property charge on the disposal statement, and the article 39 share charge by the seller, who is jointly liable with the buyer, with the price measured against the company's preceding-year financial statements.
What is the property-disposal tax in Lebanon?
Lebanon publishes no single personal CGT schedule. For a person not otherwise subject to income tax who disposes of real property, the Ministry of Finance budget material states a tax of 4 percent of the disposal proceeds where the property was acquired before 1 January 2009, and 15 percent of the disposal profit where it was acquired on or after that date. Flagged source: this 4/15-percent structure and the 2009 boundary are recorded from official MoF budget-proposal/explanatory material (fetched 2026-09-18: https://www.finance.gov.lb/en-us/Finance/BI/ABDP/Annual%20Budget%20Documents%20and%20Process/), not from a page quoting the enacted text; the 15-percent profit rate is independently confirmed by PwC (Law 64 of 26 October 2017 taxed real-estate gains at 15 percent instead of 10 percent: https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income). The calculator builds the rates and carries this flag in its copy.
What rate applies to property acquired from 2009?
The 15 percent profit rate on post-2009 property is the rate in force for every year of these records. PwC: gains on real estate (not other fixed assets) 'are taxed at 15% instead of 10%' following Law no. 64 of 26 October 2017 (https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income). The IMF's January 2023 technical assistance report on Lebanon records the same position: capital gains from real estate sales by individuals are taxed at 15 percent.
Is there a reduced rate right now?
Reduced rate in force this year: Law 330 of 5 December 2024 amends article 45 of the Income Tax Law, and per PwC 'individuals and taxpayers who are not subject to income tax ... are subject to a reduced tax rate of 1% instead of 15% on the disposal of non-residential real estates until 31 December 2026' (https://taxsummaries.pwc.com/lebanon/corporate/other-taxes). The Ministry of Finance lists Law 330 and implementation decisions 338/1, 339/1 and 340/1 of 12 March 2025 (https://www.finance.gov.lb/en-us/Taxation/LRT/TOC-NCP/Pages/default.aspx). The rate substitutes for the 15 percent profit rate on the same profit base, on the non-residential card, through 31 December 2026.
Is my home exempt?
Residence and holding-period reliefs (Law 64 of 26 October 2017, article 17): the law grants two separate reliefs, per ALDIC's briefing of the law (https://www.aldic.net/briefing-of-tax-law-64-dated-26-october-2017/). First, an individual's primary residence and a secondary residence, a maximum of two residences in total, are exempt from the real-estate charge outright, with no holding-period condition. Second, any property held by an individual earns a deduction of 8 percent of the gain for each complete year held, so a property held more than 12 years leaves no taxable gain. PwC's compressed wording, 'up to two principal residences and if owned more than 12 years' (https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income), reads the two rules as one; these records follow the law's own article split. The calculator exempts the first two residences flagged per tax year at year level (the sources do not state whether the two-residence limit is a lifetime one), computes the 8-percent-per-year deduction from each row's own acquisition and disposal dates (never asked of the user), and applies the deduction to the gain, so the flagged pre-2009 4-percent-of-proceeds branch, whose base is the price rather than a gain, is unchanged.
How quickly must a disposal be declared?
Filing: the MoF budget material requires the property-disposal declaration and payment within two months of the disposal (https://www.finance.gov.lb/en-us/Finance/BI/ABDP/Annual%20Budget%20Documents%20and%20Process/, flagged as above). The same two-month window applies to the article 39 share charge: the seller declares and pays within two months of the transfer date, seller and buyer are jointly liable, and the price is measured against the company's preceding-year financial statements (MoF decision 323/1 as summarised by ALDIC: https://www.aldic.net/en/mof-decision-3231-dated-15-may-2023-application-of-article-39-of-budget-law-2022-capital-gain-tax-on-transfer-of-shares-in-real-estate-sal).
How are property company shares taxed?
Property-heavy company shares: article 39 of the 2022 budget law (published 15 November 2022) taxes the capital gain realised by individuals on transferring shares in a joint-stock company (SAL) whose sole or main object is owning land or built property, or whose main activity is real-estate trading or development, or whose real estate net of depreciation exceeds 50 percent of total fixed assets. PwC: 'The 2022 Budget Law imposed a transfer tax of 3% for resident individuals and 5% for non-resident individuals', the gain being the disposal price minus acquisition cost, with a 50 percent discount for transfers between shareholders or parent and child; shares in other joint-stock companies are fully exempt (https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income). ALDIC's summary of MoF decision 323/1 of 15 May 2023 states the rate equals the real-estate transfer and registration fee, 3 percent for Lebanese nationals and 5 percent for foreigners (https://www.aldic.net/en/mof-decision-3231-dated-15-may-2023-application-of-article-39-of-budget-law-2022-capital-gain-tax-on-transfer-of-shares-in-real-estate-sal). The budget explanatory document fetched 2026-09-18 (Budget 2022) described the charge with a Beirut Stock Exchange listing exclusion; the enacted-article summaries above do not list that exclusion, so this record taxes property-heavy share disposals at 3 percent whatever the listing and the page copy carries the point.
What about other shares?
Other shares: 'Individuals are exempt from capital gains tax on the transfer of shares' (PwC: https://taxsummaries.pwc.com/lebanon/individual/income-determination). Two carve-outs sit outside this calculator: MoF decision 323 of 15 May 2023 subjects an individual's disposal of shares in a Lebanese or foreign limited liability company to a 10 percent movable-capital tax when the disposal is not a commercial transaction (base not verified from a government or Big-4 page, so not computed here), and a disposal that is a commercial transaction is ordinary business income.
Are funds, crypto and valuables taxed?
Funds, ETFs, crypto and valuables: no personal capital-gains provision for any of them was located in the official materials reviewed (MoF individual-taxation pages fetched 2026-09-19; PwC's individual pages reviewed 1 July 2026). The calculator presents them as outside the charge rather than as exempt by enactment, and its page says so; professional dealing is ordinary business income.
What is the article 45 improvement-profit tax?
Article 45 improvement profit (business taxpayers): the MoF guidance page states the rate '10 percent of the profit value', on revaluation or disposal of fixed assets, with exemption where the profit stays in a separate account, covers balance-sheet losses or is reinvested (https://finance.gov.lb/en-us/Taxation/Individuals/TOC-NCP/Pages/Reevaluation.aspx). The consolidated Income Tax Law text carries the same 10 percent. It is a business rule (and Law 64/2017 raises business real-estate disposals to 15 percent); the calculator shows it for information and computes only the individual charges.