Land Tax

Type

Law

Date of the text

20/12/1951

Official Gazette

published in 1951

Status today

In force, amended as of 27/08/2026

Articles

57

What it provides

This law imposes a land tax on unbuilt real estate, exempting public domain lands, certain charitable and public-service properties, forests, cemeteries, and pastures, and names the owner, possessor, usufructuary or long-term lessee as the taxpayer.

What has changed this text

• Suspended by Decree-Law No. 107/1959 of 12/06/1959

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.