Question 1

How much purchase tax do I pay on my only home in Israel?

Accepted Answer

For a buyer whose only residential home this will be, there is 0% purchase tax up to ₪1,978,745, then 3.5% up to ₪2,347,040, 5% up to ₪6,055,070, 8% up to ₪20,183,565, and 10% above that.

Question 2

What do foreign residents and investors pay?

Accepted Answer

A buyer of an additional home — including, by default, a foreign resident — pays 8% on the value up to ₪6,055,070 and 10% above it, from the first shekel. This investor schedule applies under a temporary order through 31 December 2026.

Question 3

Do new immigrants (olim) pay less purchase tax?

Accepted Answer

Yes. New immigrants are entitled to a significantly reduced rate, usable once within a window around their aliyah. The exact brackets and eligibility depend on your aliyah date and personal status, so we calculate your precise figure with you.

Question 4

Are these rates current?

Accepted Answer

The single-home brackets are frozen from 16 January 2025 to 15 January 2028 with no annual indexation, so they do not change mid-year. Always confirm your exact liability with us or your lawyer before signing.

Israel Purchase Tax Calculator

Purchase Tax — Frequently Asked Questions