Stamp Duty

Type

Decree-Law

Number

67

Date of the text

05/08/1967

Official Gazette

published in 1967

Status today

Repealed in part as of 27/08/2026

Articles

113

What it provides

This decree-law imposes the stamp duty on signed instruments used to prove legal transactions, such as contracts, guarantees, commercial papers, invoices and title deeds, and on writings presented as evidence before administrative or judicial authorities. It also governs how the duty applies to documents drawn up abroa

What has changed this text

• Amended by Law No. 280/1993, articles 43
• Amended by Law No. 3/1970 of 03/02/1970, articles 10
• Amended by Law No. 66/2017 of 03/11/2017, articles 16
• Amended by Law enacted by Decree No. 9801/1968 of 04/05/1968, articles 18, 51, 52, 56, 80
• Partly repealed by Law enacted by Decree No. 9801/1968 of 04/05/1968, articles 80
• Amended by Law No. 13/1987 of 04/05/1987
• Amended by Law No. 671/1998 of 05/02/1998, articles 43, 56
• Partly repealed by Law No. 671/1998 of 05/02/1998, articles 56
• Amended by Law No. 409/1995 of 07/02/1995, articles 43
• Amended by Law No. 622/1997 of 07/03/1997
• Amended by Law No. 392/2002 of 08/02/2002, articles 2, 37
• Partly repealed by Law No. 392/2002 of 08/02/2002
• Amended by Law No. 40/2026 of 10/02/2026, articles 23, 43, 47
• Amended by Law No. 7/1985 of 10/08/1985
• Partly repealed by Law No. 7/1985 of 10/08/1985, articles 51, 18, 28
• Amended by Law No. 324/2024 of 12/02/2024, articles 20, 28
• Amended by Law No. 1/1984 of 13/06/1984, articles 23
• Amended by Law No. 26/1975 of 14/08/1975, articles 18
• Amended by Law No. 490/1996 of 15/02/1996, articles 7, 10, 14, 16, 18, 20, 25, 53, 71, 72, 73, 74
• Partly repealed by Law No. 490/1996 of 15/02/1996, articles 7, 14, 18, 25
• Amended by Law No. 10/2022 of 15/11/2022
• Amended by Law No. 676/1998 of 16/03/1998
• Amended by Law No. 17/1982 of 18/03/1982
• Amended by Law No. 79/2018 of 18/04/2018
• Amended by Law No. 1/1970 of 19/01/1970
• Amended by Law No. 14/1990 of 20/08/1990, articles 70, 71, 72, 73, 74, 76, 83
• Amended by Law No. 64/2017 of 20/10/2017, articles 18
• Amended by Law No. 45/2017 of 21/08/2017, articles 18
• Amended by Law No. 7/1979 of 21/12/1979, articles 51
• Amended by Law No. 638/1997 of 23/04/1997, articles 49
• Amended by Law No. 583/2004 of 23/04/2004
• Amended by Law No. 107/1999 of 23/07/1999
• Amended by Decree in force by operation of law No. 977/2007 of 24/11/2007, articles 16, 20, 23, 24, 63, 151, 153
• Amended by Law enacted by Decree No. 9312/1974 of 25/10/1974, articles 56
• Amended by Decree-Law No. 71/1977 of 27/06/1977, articles 22
• Amended by Law No. 326/2001 of 28/06/2001
• Partly repealed by Law No. 326/2001 of 28/06/2001, articles 24, 7
• Amended by Law No. 497/2003 of 30/01/2003, articles 8, 43
• Partly repealed by Law No. 497/2003 of 30/01/2003, articles 8
• Amended by Law No. 144/2019 of 31/07/2019

The full text

This act was published in the Lebanese Official Gazette in 1967. Its full text and the original scan are in the Gherbal National Gazette archive.