Exempting New Constructions and Additions to Old Buildings from the Real Estate Tax for Five Years

Type

Law

Date of the text

04/03/1947

Official Gazette

published in 1947

Status today

Repealed in part as of 27/08/2026

Articles

1

What it provides

This law exempts new buildings and additions to existing buildings from the real estate tax for five years, defines what counts as a new construction or an extension, and requires the owner to file a declaration with the tax offices within one month of completion.

What has changed this text

• Partly repealed by Law No. 0/1949 of 28/03/1949

The full text

This act was published in the Lebanese Official Gazette in 1947. Its full text and the original scan are in the Gherbal National Gazette archive.