Imposing a Tax on Built Properties

Type

Decree-Law

Number

55

Date of the text

24/06/1943

Official Gazette

published in 1943

Status today

In force, amended as of 27/08/2026

Articles

44

What it provides

This legislative decree creates a tax on built properties, covering residential and commercial buildings, industrial structures and land used for business. It lists permanent exemptions, including agricultural buildings, low-rent housing, public property, places of worship, and educational and health institutions.

What has changed this text

• Amended by Law No. 0/1948 of 05/04/1948, articles 4, 11
• Partly repealed by Law No. 0/1948 of 05/04/1948, articles 4, 11
• Partly repealed by Law/1948 of 05/04/1948, articles 4
• Amended by Law No. 0/1957 of 08/04/1957, articles 16, 30
• Partly repealed by Law No. 0/1951 of 20/03/1951, articles 1, 8, 25, 26, 29
• Amended by Law/1951 of 20/03/1951, articles 1, 8
• Partly repealed by Law/1951 of 20/03/1951, articles 25, 26
• Amended by Decree-Law No. 10/1943 of 21/08/1943, articles 12, 43

The full text

This act was published in the Lebanese Official Gazette in 1943. Its full text and the original scan are in the Gherbal National Gazette archive.