The Ministry of Finance (MoF) has issued on the 21st August 2024 the decision #889/1 that has exempted from the fiscal stamp duty all contract signed by all parties outside the Lebanese territory (including in embassies and consulates) with an effect outside Lebanon. However, these contract are subject to the fiscal stamp duty if they are used officially in Lebanon before the administration or the justice. All contracts related to export and transit activities are also exempted from the fiscal stamp duty.
