Quick answer
In 2026 Lebanon taxes capital gains schedule by schedule. Individuals pay 15% on gains from selling Lebanese real estate, and businesses pay 15% on gains from disposing of fixed assets. Gains on private shares, funds and crypto held as personal investments are generally not taxed. Dividends bear 10% withholding and bank interest 7%.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You hold investments, property or a company stake and you live in Lebanon, or plan to. You want to know what you really pay when you sell. After reading, you will know the rate for each asset type, the exemptions that cut the bill, and how a move in or out changes the picture.
Lebanon capital gains tax in 2026: the key figures
| Asset or situation | 2026 position |
|---|---|
| Lebanese real estate sold by an individual | 15% on the gain (Law No. 64/2017) |
| Fixed assets sold by a company or trader | 15% on the gain |
| Listed or foreign shares held privately | Generally not taxed for individuals |
| Funds and ETFs held privately | Generally not taxed for individuals |
| Crypto held privately | No specific rules; generally outside the tax |
| Dividends from Lebanese companies | 10% withholding |
| Interest on bank deposits | 7% withholding |
| Exit tax on leaving | None |
Is this guide for you?
Read on if you…
- live in Lebanon and hold shares, funds, crypto or property;
- plan to sell a Lebanese apartment or a stake in a Lebanese company;
- are moving to or from Lebanon with gains you have not cashed in yet.
Probably not your case if you…
- are a US citizen, as the US taxes your gains wherever you live;
- trade at business scale, because your gains then fall into business profits.
How are capital gains taxed in Lebanon?
Lebanon does not have one general capital gains tax. Its income tax is schedular – each type of income has its own rules and rate. So a gain is only taxed if a specific schedule catches it.
Three schedules matter for investors:
- Real estate gains of individuals – 15% since Law No. 64 of 2017.
- Gains on business assets – 15% when a company, trader or professional sells a fixed asset.
- Investment income – not the gain itself, but the dividends (10%) and interest (7%) the asset pays along the way.
Good news: if you hold shares, funds or crypto privately, and you are not trading as a business, no schedule usually applies to the gain. The rule of thumb is simple. Investing is generally untaxed; trading for a living is business profit taxed at 4% to 25% for individuals.
Rates by asset type
| Asset | Resident individual | Non-resident individual |
|---|---|---|
| Lebanese property | 15% on the gain | 15% on the gain |
| Shares of a Lebanese company (private holding) | Generally not taxed | Generally not taxed |
| Foreign shares and funds | Generally not taxed | Outside Lebanese scope |
| Crypto | No specific rules | Outside Lebanese scope |
| Business assets | 15% | 15% if held through a Lebanese business |
How much tax do you pay when you sell property in Lebanon?
Property is where Lebanon actually collects. When an individual sells Lebanese real estate, the gain is taxed at 15%. The gain is the sale price minus the purchase price and documented costs.
Here's the catch. The base usually relies on the values declared at the land registry. If you bought years ago in Lebanese pounds, the currency collapse can distort the gain. How old LBP prices are revalued for 2026 sales is a technical point to check with the Ministry of Finance.
Exemptions and reliefs to look at
- Holding period: Law No. 64/2017 links relief to how long you held the property.
- Inheritance: property received by inheritance has its own base rules; the inheritance tax is separate.
- Primary residence: check whether your sale qualifies for any home-related relief before you sign.
The sale also triggers registration fees at the land registry, which the buyer usually pays. Agree in writing who pays what.
Are shares, funds and crypto taxed in Lebanon?
For a private investor, usually not on the gain. Lebanon taxes the income from securities rather than the profit on sale:
- Dividends from Lebanese companies bear 10% withholding at source.
- Interest on bank deposits and bonds bears 7%.
- Gains on shares, funds and ETFs held privately are generally outside the tax.
Crypto has no dedicated tax law in Lebanon in 2026. Banque du Liban has warned banks against crypto dealings, but that is a banking rule, not a tax rule. Our guide to cryptocurrency taxes in Lebanon covers the grey zones, including frequent trading that can look like a business.
When the business schedule takes over
If you trade often, use leverage or run trading as your main activity, the Ministry of Finance can treat your gains as business profit. Individuals are then taxed on a 4% to 25% progressive scale. Companies pay 17% corporate tax on profits, and 15% on disposals of fixed assets. See corporate income taxes in Lebanon for the entity side.
Residents vs non-residents: what changes when you move?
Lebanon taxes gains by source, not by worldwide residence. That makes the picture similar for residents and non-residents.
- Lebanese property is taxed at 15% whoever sells it.
- Foreign assets sold by a Lebanese resident are generally not taxed in Lebanon.
- No exit tax applies when you leave. Your unrealised gains are not taxed on departure.
The real risk sits in your other country. If you remain resident in France, Spain or Germany, that country taxes your worldwide gains. Lebanon's lack of tax does not protect you there. Lebanon has 29 double tax treaties, but none with the US, the UK or Germany.
So time your sale after your move is complete and your old residency has ended. Our guide to ceasing your tax residency in Lebanon and the one on obtaining tax residency in Lebanon explain both tests. Comparing Gulf options? Read capital gains tax in the United Arab Emirates and capital gains tax in Saudi Arabia.
How can you pay less capital gains tax in Lebanon, legally?
- Keep investing as an investor. Low turnover, no leverage-driven trading, no trading company. That keeps gains out of the business schedule.
- Document property costs. Keep notarised purchase deeds, renovation invoices and fees. Every documented cost reduces the 15% base.
- Check holding-period relief before selling. A few extra months can change the bill on property.
- Sequence your exit. Sell foreign assets once your previous country no longer treats you as resident.
- Use treaties. If you are dual resident, a treaty tie-breaker may decide who taxes the gain. Ask the Ministry of Finance for a tax residence certificate.
Example – Karim, French product designer moving to Beirut
Karim holds EUR 120,000 of ETFs with a EUR 40,000 unrealised gain. If he sells while still French resident, France's 30% flat tax costs about EUR 12,000. He moves in January, becomes Lebanese resident and ends French residency under the treaty tie-breaker. He sells in June. Lebanon does not tax the private ETF gain. He saves about EUR 12,000, provided France accepts his departure.
Karim's saving hinged on timing. Yours probably does too.
Get your move and your sales checked before you sell, so no country taxes the same gain twice.
Find my savings →Common mistakes (and what they cost)
- Selling before your old residency ends → your previous country taxes the full gain, often at 25% to 30%.
- Trading at high volume from Lebanon → gains reclassified as business profit, taxed up to 25%.
- Losing old property paperwork → no proof of cost, so a larger 15% base and possible disputes at the registry.
- Forgetting dividend withholding → 10% goes before you see the cash; plan your yield on the net figure.
- Assuming crypto is fully tax-free everywhere → your home country, or a future Lebanese rule, may still reach it.
Frequently asked questions
Is there a capital gains tax in Lebanon?
Yes, but only on certain gains. Individuals pay 15% on gains from selling Lebanese real estate, and businesses pay 15% on gains on fixed assets. Private gains on shares, funds and crypto are generally not taxed. Dividends bear 10% withholding and interest 7%. Check the rules for your specific asset before you sell, as Lebanon taxes by schedule.
Do I pay tax in Lebanon when I sell foreign shares?
Generally not, as long as you invest privately and do not trade as a business. Lebanon taxes by source and does not have a general capital gains tax on securities. Your previous country of residence may still tax the gain if you have not fully left it. Keep proof of your move date and your new residence status.
How much tax do I pay on selling an apartment in Beirut?
The gain is taxed at 15%. The gain equals the sale price minus your documented purchase price and costs. Relief may apply depending on how long you held the property. Registration fees at the land registry come on top and are usually paid by the buyer. Have a Lebanese notary or lawyer confirm the base before signing.
Is crypto taxed in Lebanon?
Lebanon has no specific crypto tax law in 2026. For a private holder, gains generally fall outside the income tax schedules. Frequent or professional trading can be treated as business income at 4% to 25%. Banque du Liban restricts banks from dealing in crypto, which affects how you can cash out, not how you are taxed.
Does Lebanon have an exit tax?
No. Lebanon does not tax your unrealised gains when you leave. Lebanese property remains taxable at 15% when you eventually sell it, even as a non-resident. The bigger question is usually your next country: some, like France or Spain, tax gains on arrival or departure under their own rules.
Are dividends taxed in Lebanon?
Yes. Dividends paid by Lebanese companies bear 10% withholding tax at source, which is a final tax for most individuals. Holding and offshore companies follow special rules. Interest on bank deposits bears 7%. Foreign dividends received by a resident individual are generally outside Lebanese tax, but check how your source country taxes them.
Related guides
- Cryptocurrency taxes in Lebanon
- Corporate income taxes in Lebanon
- How to cease your tax residency in Lebanon
- How to obtain tax residency in Lebanon
- Lebanon tax landscape overview
- Capital gains tax in the United Arab Emirates
- All country tax guides
Sources
- Lebanese Ministry of Finance
- Lebanese Parliament – legislation
- Banque du Liban
- OECD – Global Forum on Transparency and Exchange of Information for Tax Purposes
- PwC Worldwide Tax Summaries – Lebanon (secondary cross-check)
This guide is general information, not personalised tax advice. See how we research and review.
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