Built Property Tax

Type

Law

Date of the text

17/09/1962

Official Gazette

published in 1962

Status today

In force, amended as of 27/08/2026

Articles

107

What it provides

This law imposes a tax on built property, defining the buildings, fixtures and structures it covers, and setting out who counts as owner and as investor for its purposes. It also specifies what is treated as an appurtenance or component of a building.

What has changed this text

• Amended by Unspecified act No. 40/2007, articles 33, 34, 52
• Amended by Unspecified act No. 10/2022, articles 52, 54, 56, 58
• Amended by Law No. 366/1994 of 01/08/1994, articles 8, 12, 19, 30, 31, 33, 36, 52, 53, 54, 62, 64
• Amended by Law No. 715/2006 of 03/02/2006, articles 72, 73
• Amended by Law No. 66/2017 of 03/11/2017, articles 47
• Amended by Law No. 89/1991 of 07/09/1991, articles 72, 73, 81, 101
• Partly repealed by Law No. 89/1991 of 07/09/1991, articles 73, 81, 101
• Amended by Law No. 324/2024 of 12/02/2024, articles 52, 54, 58
• Amended by Law No. 173/2000 of 14/02/2000, articles 27
• Amended by Law in force by operation of law No. 10/2022 of 15/11/2022, articles 36, 47, 52, 54, 56, 58
• Amended by Law No. 79/2018 of 18/04/2018, articles 52, 54, 56
• Amended by Law No. 27/1980 of 19/07/1980, articles 30, 37, 64, 73, 100, 103
• Amended by Decree in force by operation of law No. 40/2007 of 22/02/2007, articles 3, 7
• Amended by Law No. 583/2004 of 23/04/2004, articles 27, 33, 54, 55, 56, 57, 58, 59, 75
• Amended by Law No. 107/1999 of 23/07/1999, articles 8

The full text

This act was published in the Lebanese Official Gazette in 1962. Its full text and the original scan are in the Gherbal National Gazette archive.