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The Ministry of Finance (MoF) decision # 846/1 dated 24th September 2026 (attached a scanned copy) in application of the article 45 of the Law #40 (Budget Law 2026). This article of the Budget Law 2026 is amending several Article of the Decree #146 dated 12/6/1959 (Inheritance Tax Law): Amendment of articles 1, 9, 10, 16, 18, 21, 41 and 43 of the Inheritance Tax Law including the following key changes:
1. The transfer of movable and immovable assets occurring before the 1st January 2007, as well as those transferred as a result of death occurring before the latter date, are considered exempt from inheritance tax.
2. Exemptions and thresholds for transfer events applicable to parents, siblings, ascendants, descendants, spouses and other heirs were revised and are now distinguished based on whether the event occurred before or after 15/11/2022.
3. Buildings destroyed by Israeli military attacks shall be deductible from the amounts subject to inheritance tax, whereas the land value on which such buildings were built remains taxable.
4. Gifts up to LBP 1,600,000 are exempt from inheritance tax, and up to LBP 100 million when granted to charitable, cultural, sports, artistic or religious entities; applicable for gifts and donations made before 15 November 2022. Gifts and donations made after 15 November 2022 are exempt from inheritance tax up to LBP 96 million and up to LBP 6,000 million when granted to charitable, cultural, sports, artistic or religious entities.
5. Deductions applied to beneficiaries of endowments that are subject to inheritance tax were amended to become LBP 1,600,000 for transfer events occurring before 15 November 2022 and LBP 96 million after 15 November 2022.
6. A special inheritance tax return and payment form shall be adopted by the Ministry of Finance to declare and settle the inheritance tax amount due, and in the form of self-assessment, within a period of 6 months from following the transfer event.
7. The gross value of transfers shall be subject to a lump-sum transfer fee of 5 per thousand, applied to the portion exceeding LBP 40 million for those occurring before 15 November 2022, whereas on the portion exceeding LBP 2,400 million for those occurring after 15 November 2022.
8. The inheritance tax brackets were amended to amounts ranging between the following brackets, subject to the same inheritance tax rates applied previously:
a. Before 15 November 2022: Between LBP 30 million and LBP 350 million
b. After 15 November 2022: Between LBP 1,800 million and LBP 21,000 million.