How capital gains tax works in Lebanon
Lebanon does not treat every disposal the same way. Individuals are generally exempt from capital gains tax on the transfer of shares, but real estate gains can be taxed at 15% and certain company share disposals can fall under separate moveable capital rules.
A 2017 law raised the real-estate capital gains tax to 15% instead of 10%, except for up to two principal residences owned for more than 12 years. The 2022 Budget Law also introduced a 3% transfer tax for resident individuals and 5% for non-residents on shares in real-estate-heavy joint stock companies.
For companies, gains from fixed-asset disposals are generally taxed at 15%, and Law no. 330 created a temporary 1% rate until 31 December 2026 for certain non-residential real estate disposals by taxpayers that are not otherwise subject to income tax or are otherwise exempt.
Tax rates at a glance
- Capital gains tax
- 0% to 15%Asset specific
- Real estate gains
- 15%
- Share transfer tax
- 0% to 5%
- Company fixed assets
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsProperty ownersFoundersShareholdersFamily businesses
Watch out for
- Share transfers can be exempt in some cases, but LLC disposals, real-estate-heavy holding companies and asset revaluations can still create tax.
- Foreign tax may apply if the asset or seller is outside Lebanon, even when Lebanese CGT is reduced or exempt.
- Keep acquisition and disposal records. The tax treatment often depends on whether the transaction is commercial, financial or simply an investment disposal.
Frequently asked questions
Does Lebanon have capital gains tax?
Yes, but it is asset-specific. Lebanon taxes some real estate and company-asset gains at 15%, while ordinary share transfers are often exempt for individuals.
Are property sales taxed in Lebanon?
Yes. Real estate gains are generally taxed at 15%, although up to two principal residences owned for more than 12 years can be exempt.
Are share gains taxed in Lebanon?
Often no for individuals on ordinary share transfers, but there are exceptions for certain company types and real-estate-related share disposals.