Two years of total exemption to start the first connections
The government of Nawaf Salam wants to attract airlines to the airport President René Moawad of Qlayaat, in Akkar, giving them four years of tax benefits. Article 63, introduced in draft budget 2027, provides for a total exemption of several airport charges during the first two years of regular commercial operation. This exemption would then be reduced to 50% in the third and fourth years. The scheme also includes customs advantages and a reduction in passenger departure taxes. It aims to reduce the costs incurred by companies that would agree to open new routes to or from Qlayaat.
The measure concerns airlines operating new regular commercial routes. It does not therefore constitute a general exemption granted to all air activities. The text provides that the benefits will begin to apply from the actual launch of the regular commercial operation of the airport. This is important: the four years of exemption would not start automatically with the adoption of the 2027 budget. Their starting point would depend on the commercial commissioning of Qlayaat.
In this way, the government is seeking to reduce the initial costs of carriers. The opening of a new link involves expenditure related to the use of airport infrastructure. By temporarily abolishing several fees, the State wishes to make Qlayaat more attractive for companies likely to expand their activities.
Landing, parking and navigation: the fees involved
Article 63 provides for a 100 % exemption from landing, parking, lighting, use of airport facilities and navigation services for the first two years. The same categories would benefit from a 50% reduction in the following two years. This mechanism would allow companies to start operations with reduced airport charges before gradually returning to the ordinary regime.
The choice of a degressive exemption meets a specific economic objective. The first years of a new link are dedicated to its commercial installation. Companies must organize their rotations, develop their customers and evaluate the profitability of their operations. A reduction in fees can reduce the costs associated with this period. However, tax advantages alone do not guarantee the opening of airlines. Carrier decisions will also depend on operating conditions and commercial prospects.
The documents of 20 October 2026 do not mention any company that has formally agreed to open a link to Qlayaat as part of these benefits. They also do not specify the intended destinations or the frequency of flights that may be proposed. The budget proposal therefore establishes an incentive scheme, without still constituting a commercial service programme.
Customs exemptions for airport equipment
The scheme is not limited to airlines. It also provides for customs exemptions for certain equipment intended for the operation of Qlayaat. The equipment and systems necessary for the safety and operation of the airport are among the categories covered.
This provision could reduce the cost of acquiring imported equipment. It concerns the investments necessary for the preparation and operation of the installations. However, the project does not provide a detailed list of the materials that will benefit from these exemptions. It also does not specify their estimated value or the amount of customs duties which the State would waive.
The customs advantage must be distinguished from the exemptions granted to companies. The first relates to airport equipment, while the second relates to flight charges. The Government seeks to address two categories of costs: infrastructure and transport.
However, the text does not contain a full budget for the work necessary for the commercial opening of Qlayaat. Therefore, it is not possible to determine how much of the investment could be covered by the proposed exemptions.
Half reduction in departure fees
Passengers using Qlayaat could also benefit from a tax advantage. Article 63 provides for a reduction of 50 % of the initial fees, in accordance with the conditions laid down in the scheme. This measure supplements the exemptions granted to airlines.
The reduction could reduce the tax share included in the cost of a trip from the airport. Its real effect on the final price of tickets would, however, depend on how the carriers would pass on this advantage. The documents do not provide any estimate of the rates that could be offered since Qlayaat.
The government is seeking to make the new airport attractive to both airlines and travellers. Carriers would benefit from reduced charges, while passengers could benefit from more favourable departure taxes.
However, no total amounts of abandoned tax revenues are presented. The cost of these benefits to the Treasury will depend on the number of flights actually operated, passenger traffic and equipment imported under the device.
A project to develop economic activity in Northern Lebanon
The commercial opening of Qlayaat is an important issue for Akkar and other parts of Northern Lebanon. The Government wishes to encourage the establishment of a regular air activity in a region that does not currently have a commercial service comparable to Beirut.
The benefits set out in Budget 2027 are intended to make this perspective financially more attractive to carriers. They could also support the development of activities directly related to the operation of the airport. However, the available information does not provide any estimate of the number of jobs that can be created or the expected economic benefits.
The project also responds to the desire to have additional air infrastructure in Lebanon. The existence of a second commercial airport could offer another possibility of operating air transport. However, this does not mean that Qlayaat would immediately be able to replace Beirut airport in the event of its interruption. Such capacity would depend on the availability of equipment, operating authorisations and actual operational services.
The tax system therefore represents a step in the economic preparation of the project, but it does not regulate all the conditions necessary for its opening.
Benefits will apply only after commercial launch
The timetable is one of the most important points of Article 63. Royalty exemptions are linked to the start of the regular commercial operation of Qlayaat. The Government therefore does not set a date for the opening of the airport by this provision alone.
The first two years of activity would benefit from a total exemption. The third and fourth years would be reduced by half. At the end of this period, the temporary benefits for royalties would cease unless the legislation was subsequently amended.
This schedule allows companies to know in advance the duration of the preferential scheme. However, it does not specify the commercial terms that could be negotiated with carriers or any obligations related to the maintenance of the lines.
Rule 63 is contained in the amended draft budget 2027. It still has to follow the legislative procedure before it can produce its effects. As of October 20, 2026, no regular commercial operation date is established in the items examined.
The government has therefore defined some of the tax conditions to attract airlines, but several steps remain necessary before the first scheduled commercial flights arrive. The implementation of infrastructure, the organization of operations and the decisions of carriers will determine the actual scope of the benefits expected for Qlayaat.
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