Amending certain provisions of Legislative Decree No. 144 of 12-6-1959 (Income Tax Law and Construction Tax Law)

Type

Law

Number

3

Date of the text

20/01/1988

Official Gazette

published in 1988

Status today

In force, amended as of 27/08/2026

Articles

12

What it provides

This law amends parts of the income tax and building development tax laws (Legislative Decree 144 of 1959), covering minimum fines for violators, the taxable net income of lump-sum taxpayers, the tax rate on capital gains from property improvement, and a graduated rate schedule on net taxable income.

What has changed this text

• Partly repealed by Law No. 715/2006 of 03/02/2006, articles 11

The full text

This act was published in the Lebanese Official Gazette in 1988. Its full text and the original scan are in the Gherbal National Gazette archive.