Decree-Law establishing a unified land tax

Type

Decree-Law

Number

108

Date of the text

12/08/1933

Official Gazette

published in 1933

Status today

Repealed in part as of 27/08/2026

Articles

8

What it provides

This decree creates a temporary unified land tax across Lebanon starting in 1933, abolishing the older taxes on unbuilt land, tithes, miri and the sabaiyya revenues in Mount Lebanon. It sets a fixed yearly amount for each village, distributed among taxpayers in proportion to their earlier payments, and explains how the

What has changed this text

• Partly repealed by Law No. 0/1936 of 10/12/1936

The full text

This act was published in the Lebanese Official Gazette in 1933. Its full text and the original scan are in the Gherbal National Gazette archive.