Imposition of Transfer Duty on Movable and Immovable Property

Type

Decree-Law

Number

146

Date of the text

12/06/1959

Official Gazette

published in 1959

Status today

Repealed in part as of 27/08/2026

Articles

55

What it provides

This decree imposes a transfer duty on movable and immovable property passing to others by inheritance, bequest, gift or endowment without consideration. It sets when the duty becomes due and which assets are covered, inside and outside Lebanon depending on the owner's residence, with exemptions for certain earlier dea

What has changed this text

• Amended by Unspecified act No. 40/2007, articles 15
• Amended by Law No. 66/2017 of 03/11/2017
• Partly repealed by Law No. 66/2017 of 03/11/2017, articles 1
• Amended by Decree-Law No. 64/1967 of 05/08/1967, articles 2, 3, 5, 20, 21, 22, 23, 24, 25, 27, 28, 29
• Amended by Law No. 89/1991 of 07/09/1991
• Partly repealed by Law No. 89/1991 of 07/09/1991
• Amended by Law No. 7/1968 of 08/01/1968, articles 13
• Amended by Law No. 392/2002 of 08/02/2002
• Amended by Law No. 9/2017 of 10/02/2017, articles 9
• Amended by Law No. 40/2026 of 10/02/2026, articles 1, 9, 5, 10, 16, 18, 19, 21, 41, 43
• Amended by Law No. 7/1985 of 10/08/1985
• Partly repealed by Law No. 7/1985 of 10/08/1985, articles 20
• Amended by Law No. 22/2025 of 11/07/2025, articles 9, 8, 15
• Amended by Law No. 324/2024 of 12/02/2024
• Amended by Law No. 293/2022 of 12/04/2022, articles 9
• Amended by Law No. 1/1984 of 13/06/1984, articles 21, 33, 46
• Amended by Law No. 173/2000 of 14/02/2000, articles 46
• Partly repealed by Law No. 173/2000 of 14/02/2000, articles 46
• Amended by Law No. 0/1959 of 14/12/1959, articles 28
• Amended by Law No. 275/2014 of 15/04/2014, articles 9
• Amended by Law No. 10/2022 of 15/11/2022, articles 9, 16, 43
• Amended by Law No. 185/2020 of 19/08/2020, articles 9
• Amended by Decree in force by operation of law No. 40/2007 of 22/02/2007, articles 46
• Amended by Law No. 107/1999 of 23/07/1999
• Partly repealed by Law No. 107/1999 of 23/07/1999, articles 33
• Amended by Law No. 374/1994 of 24/08/1994
• Partly repealed by Law No. 374/1994 of 24/08/1994, articles 16, 18, 19, 21, 22, 26, 29, 33, 46
• Amended by Decree-Law No. 159/1981 of 26/08/1981, articles 43
• Partly repealed by Decree-Law No. 159/1981 of 26/08/1981, articles 43
• Amended by Law No. 0/1959 of 27/07/1959, articles 25
• Amended by Law No. 326/2001 of 28/06/2001
• Partly repealed by Law No. 326/2001 of 28/06/2001
• Amended by Law No. 220/2000 of 29/05/2000, articles 9
• Amended by Law No. 179/2011 of 29/08/2011

The full text

This act was published in the Lebanese Official Gazette in 1959. Its full text and the original scan are in the Gherbal National Gazette archive.