How much purchase tax will you pay when purchasing an apartment?
Single Residential Apartment or House for Israeli Residents for all of 2026
This is for the purchase of a residential apartment or house when the property purchased is the purchaser’s only apartment in Israel. This includes a situation where a new apartment or house is purchased instead of the existing one. Even though the existing property has not been sold yet the tax authorities give the purchaser 24 months to sell his or her existing apartment.
For the portion of the price until 1,978,745 NIS – 0%
For the portion of the price from 1,978,745 NIS – 0.5%
2,347,040 NIS – 3.5%
For the portion of the price from 2,347,040 NIS until 6,055,070 NIS – 5%
For the portion of the price from 6,055,070 NIS until 20,183,565 NIS – 8%
For the remaining portion of the price above 20,183,565 NIS – 10%
Additional Residential Apartment (or Foreign Resident) for all of 2026
This is when the Israeli purchaser purchases another apartment or house without selling his or her existing one within 18 months of the purchase on the new property or a foreign resident purchases his/her apartment or house.
For the portion of the price up to 6,055,070 NIS – 8%
For the remaining portion of the price above this – 10%
New Olim
This is for new Olim who don’t own additional appartments and who purchased either a year before making Aliyah or within the first 7 years after making Aliya and who purchased after 15.8.2024. This partial exemption is only given once.
For the portion of the price until 1,978,745 NIS – 0%
For the portion of the price from 1,978,745 NIS and until 6,055,070 NIS – 0.5%
For the portion of the price from 6,055,070 NIS until 20,183,565 NIS – 8%
New Olim #2
This is for new Olim who own additional appartments and who purchased either a year before making Aliyah or within the first 7 years after making Aliya . This partial exemption is only given once.
For the part of the price up till 1,988,090 NIS – 0.5%
For the remaining amount of the price above 1,988,090 NIS 5%.