Purchase tax calculator
Mas rechisha is the largest single cost on top of the price, and what you pay is decided less by the apartment than by who the Tax Authority thinks you are on the day you sign. Drag the price and watch the bands fill.
Effective rate 0.10% of the price
Four buyers, four bills
Nothing about the apartment changes across these four rows. Only the buyer does. This is the largest single variable in the cost of buying in Israel, and it is fixed on the day you sign.
Every shekel is taxed in its own band
Purchase tax is not a single percentage of the price. Each slice of the price is charged at the rate of the band it falls in, which is why the effective rate is always lower than the top band you reach.
Oleh — Regulation 12A
Your only residential apartment in Israel. You do not have to live in it. Available once, inside the seven-year window.
Single home — resident
An Israeli resident individual buying their first or only home, including an upgrader who sells the old apartment inside the window.
Additional apartment
Anyone already holding an apartment, and every foreign resident and company. There is no exempt band — it starts at 8% on the first shekel.
Five things that move the number
The oleh relief is not a discount on the resident rate
Regulation 12A is a separate schedule. Where it applies you work out the tax under both it and the ordinary single-home bands and pay the lower of the two — they are alternatives, never combined. On the current bands 12A charges 0.5% across the range where the resident schedule charges 3.5% and 5%, so for a first apartment it wins from the first shekel above the exempt band.
Only one apartment, but you need not live in it
Regulation 12A applies to a residential apartment that is the oleh's only apartment in Israel. It does not require the oleh to occupy it, so a first apartment bought before the move, or let out in the meantime, still qualifies. Olim who arrived before 15 August 2024 may instead elect the older Regulation 12 route, which has its own conditions and is usually worth spending on an additional property rather than a first one.
Buying from abroad, then making aliyah
A foreign resident pays the additional-apartment rates from the first shekel. But the law treats you as an Israeli resident if you become one within two years of the purchase date, so a buyer who completes their aliyah inside that window is reassessed on the resident schedule and reclaims the difference. Apartments you own outside Israel are not counted when deciding whether this is your only home here.
Upgraders have twenty-four months
If you already own an apartment and are buying a replacement, you are taxed at the single-home rates provided the old apartment is sold within twenty-four months of the new purchase. Declare the intention and miss the deadline and the difference falls due in one payment, with interest and indexation from the date of the transaction. That is a top-up, not a penalty, but it lands all at once.
New builds are taxed on the price including VAT
Where you buy from a developer, purchase tax is calculated on the full contract value, VAT included, not on the price before tax. Payment is due within sixty days of signing and is normally handled by your lawyer alongside the declaration to the Land Taxation office.
Your classification is decided on the day of the contract
It is the one number on a purchase that is fixed by paperwork rather than negotiation, and the one most often got wrong by buyers working from abroad. If you are not sure which of the rows above is yours, ask before the contract is drawn, not after.
Rates shown are the purchase tax bands in force for 2026, frozen by the Arrangements Law and not index-linked until 15 January 2028. This calculator is general information about how the bands work, not tax or legal advice on your transaction, and it does not cover reliefs for disability, inheritance, gifts between relatives, land, commercial premises, or the Regulation 12 route for olim who arrived before 15 August 2024. Your own liability depends on facts the calculator does not ask about. Take advice from an Israeli real estate lawyer before you sign. This index takes no money from anyone it writes about: no advertising, no paid placement, and no referral or introduction fee from any agent, developer, bank, lawyer or mortgage broker. It is not a licensed brokerage, holds no listings, and sells no property.