Inheritance Tax in Lebanon (Rasm al-Intiqal): Rates, Exemptions, and How to Calculate It
Inheritance tax in Lebanon, the transfer fee (رسم الانتقال), is a progressive tax charged on each heir's individual share, not on the estate as a whole. As of 2026 the rate runs from 3% for a surviving spouse or child up to 45% for an unrelated beneficiary, and it is applied only to the part of a share above a per-heir exemption (LBP 2.4 billion for close family). This guide gives the current exemptions, the full rate schedule by class...
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