The calculator has automatically applied the deductions under sections a, b, and c below. Ensure that you apply any remaining deductions relevant to each inheritor’s share before using the calculator for complete accuracy, in accordance with clause 5 of Article 9 of Law No. 146 dated July 12, 1959 (as amended by Law No. 10/2022).

 Clause 5 of Article 9 of Law No. 146 dated 12/6/1959:

The portion of the net inheritance share that does not exceed the following amounts shall be exempt from the tax:

1. a) For each of the descendants, spouses, and parents: Six hundred million Lebanese pounds.
2. b) For each of the ascendants other than parents, and for each brother and sister: Two hundred and forty million Lebanese pounds.
3. c) For each of the other heirs: One hundred and twenty million Lebanese pounds.

In addition, the exempt portion of the children’s inheritance share shall be increased by:

• Three hundred and sixty million Lebanese pounds if the child has a permanent disability that prevents them from working.
• Twenty-four million Lebanese pounds for each year or part of a year that the minor child is under eighteen years of age.
• Two hundred and forty million Lebanese pounds if the heir has a spouse, and one hundred and twenty million Lebanese pounds for each child under eighteen years of age, provided that the total of these additions does not exceed six hundred million Lebanese pounds.