Payment of the Fee
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Full Payment
The fee shall be paid using a form prepared by the Ministry of Finance at any of the banks or their branches operating in Lebanon, at the competent Treasury cash offices, at any of the offices affiliated with LibanPost, or at any other company contracted by the Ministry of Finance for this purpose. -
Payment by Installments
If the taxpayer's share does not include cash funds or financial instruments that can be sold for the value of the fee, the Treasury Directorate may, upon the taxpayer's request within two months from being notified of the collection order, divide the inheritance fee into five equal annual installments. The first installment shall become due three months after the date of notification of the collection order, and an installment notice shall be placed on the real estate sheet. Interest is 1% monthly on the installment amounts. -
Collection Penalty
The taxpayer must pay the fee within two months from the date of being notified of the collection order; otherwise, a collection penalty of 1% monthly shall become due, and any fraction of a month shall be considered a full month.