Gherbal National Gazette

Decree-Law No. 145

Property Tax on Built Real Estate

Type
Decree-Law
Number
145
Date of the text
12/06/1959
Official Gazette
published in 1959
Status today
In force as of 27/08/2026
Articles
58

What it provides

This legislative decree imposes a tax on the actual or estimated income from built properties in Lebanon, identifying the taxable property such as buildings and commercially or industrially used land, and listing permanent exemptions for state, municipal, religious, educational and health-related properties.

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.

Search the archive on eljaride.org