This legal memo offers a quick overview of the amendments to the fees and taxes to which rental contracts are subject, following the outbreak of the economic crisis and subsequent collapse of the Lebanese pound exchange rate, and legal reforms which ensued, especially with regards to the Public Budget.

Through this memo, we aim to assist those charged with paying lease related taxes (i.e. the lessor and the lessee alike) by listing them and clarifying their calculation mechanism, all while simultaneously presenting a critical study of how these taxes were imposed, implemented and then amended throughout the economic crisis.