In Lebanon, property tax on built properties is calculated based on several factors.

In Lebanon, property tax on built properties (such as houses, apartments, and commercial buildings) is calculated based on several factors. Here's a general overview of how it's typically determined:

### 1. *Assessed Property Value:*

   - The first step is determining the *assessed value* of the property. This is usually based on the property's market value, estimated by the local municipality or relevant authority.

### 2. *Property Classification:*

   - Properties are classified into different categories (residential, commercial, industrial, etc.), and each category may have different tax rates.

### 3. *Applicable Tax Rate:*

   - The tax rate varies depending on the property classification and the municipality. Rates can range from 4% to 14% of the assessed value annually. The exact rate is typically set by local municipal councils.

### 4. *Deductions and Exemptions:*

   - There may be deductions or exemptions available, such as for primary residences, certain low-income individuals, or properties with historical or cultural significance.

### 5. *Additional Fees:*

   - In some cases, there may be additional fees or charges, such as for waste collection or maintenance of communal areas, which are added to the property tax.

### 6. *Payment Schedule:*

   - Property taxes are usually paid annually. Some municipalities may allow for installment payments throughout the year.

### *Example Calculation:*

   - If your property's assessed value is 500,000,000 LBP and the applicable tax rate is 10%, the annual property tax would be 50,000,000 LBP. If there are any deductions, these would be subtracted from the taxable amount.

*Important:* The exact details can vary depending on the specific municipality and current laws, which may change over time. It’s advisable to consult the local municipality or a tax advisor for precise information tailored to your property.