Israel Purchase Tax Calculator (2026 Brackets)
Purchase tax (mas rechisha) is often the biggest one-time cost of buying a home in Israel after the price itself. How much you pay depends on one thing more than any other: who is buying. Enter the price below, pick your situation, and you'll see the tax bracket by bracket.
Israel purchase tax brackets for 2026
These brackets have applied since January 16, 2026. The Treasury froze them, so they stay the same until January 15, 2028. Each rate applies only to the part of the price inside that band.
Israeli resident buying their only home
Up to ₪1,978,745: 0%
₪1,978,745 to ₪2,347,040: 3.5%
₪2,347,040 to ₪6,055,070: 5%
₪6,055,070 to ₪20,183,565: 8%
Above ₪20,183,565: 10%
Additional home, investment property or foreign resident
Up to ₪6,055,070: 8% from the first shekel
Above ₪6,055,070: 10%
Olim (new immigrants)
Up to ₪1,978,745: 0%
₪1,978,745 to ₪6,055,070: 0.5%
₪6,055,070 to ₪20,183,565: 8%
The olim rates apply to agreements signed from August 15, 2024. You can use them once, for your only residential property in Israel, on a purchase signed from one year before aliyah up to seven years after. The benefit can't be used on a purchase above ₪20,183,565.
What the same apartment costs each buyer
Take a ₪2,500,000 apartment:
Israeli resident, only home: about ₪20,538
Oleh, only home: about ₪2,606
Foreign resident or additional home: ₪200,000
That gap is why the order of steps matters so much for anyone planning aliyah. When you sign, and under which status, can change the bill by close to ₪200,000.
Foreign residents: the 2-year rule
If you buy as a foreign resident, you pay additional-home rates. If you then become an Israeli resident within two years of the purchase, you may be able to have the purchase treated as your only home. Ask your lawyer about this before you sign, since the paperwork and deadlines matter.
When you pay
You file the purchase tax declaration within 30 days of signing and pay within 60 days. Your lawyer normally files it for you. Reduced rates, like the olim rates, need supporting documents.
What the calculator doesn't cover
It's an estimate, not tax or legal advice. Reliefs for people with disabilities, upgraders who sell their old home within 24 months, inherited property and other special cases can change the result. Confirm the final number with your lawyer.
Before you sign
Purchase tax is one of several costs on top of the price: lawyer, agent, mortgage fees, appraisal and often renovation. Our guide to buying property in Israel as a foreigner walks through all of them. If you're buying from abroad, our Pre-Purchase Review checks the property and the numbers before you commit. Send us a WhatsApp at +972 55-299-5334.
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