Land Tax (Taxable Lands - Properties Exempt from Tax)

Type

Law

Date of the text

20/12/1951

Official Gazette

published in 1951

Status today

In force as of 27/08/2026

Articles

57

What it provides

This law imposes a tax on unbuilt land and permanently exempts public state and municipal property, places of worship and cemeteries, barren or sandy land, forests, grounds attached to educational, health and charitable buildings, and permanent pastures. It also identifies who pays the tax and sets how the income of ag

The full text

This act was published in the Lebanese Official Gazette in 1951. Its full text and the original scan are in the Gherbal National Gazette archive.