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It is a tax imposed on the net income of built property, which can be real or estimated and after certain deductions such as expenses of common services provided by by the propreator for the tenant as lift expenses and maintenance, central heating, hot water, concierge…

The tax is divided to a flat rate and progressive rate based on the net annual income of built property owned by individuals or companies and located in Lebanon. The tax is calculated as follows:

Flat rate:

4% on net revenue

Progressive rate:

2% on revenue between LL 20 million and 40 million

4% on revenue between LL 40 million and 60 million

7% on revenue between LL 60 million and 100 million

10% on revenue between LL 100 million and 180 million

13% on revenue greater than LL 180 million