Real estate taxation · Implementation Instruction
Real Estate Taxation Implementation Instruction No. 1/2025: Update of Amounts and Freezing of Amounts in the Real Estate Taxation Law and the Purchase Tax Regulations under the Economic Efficiency Law (Legislative Amendments for Achieving the Budget Targets for Budget Year 2025) (Freezing of Tax Updates and Surtax), 5785-2024
Amounts updated The amounts in this instruction were updated by later instructions. Next update in the database: 1/2026
Summary
As at its publication date (January 2025), the instruction sets out the amounts in the Real Estate Taxation Law and the Purchase Tax Regulations after the Arrangements Law for 2025 froze their update in tax years 2025 to 2027, alongside amounts that were updated. Purchase tax brackets for a single apartment under section 9(c1c)(3) from 16.1.2025: no tax up to 1,978,745 ₪, and above that amount 3.5%, 5%, 8% and 10% according to the brackets; and for a person purchasing an apartment that is not their single apartment, under the temporary provision in section 9(c1f), which was extended until 31.12.2026, 8% up to 6,055,070 ₪ and 10% above it. The exemption ceiling under section 49A(a1) stands at 5,008,000 ₪ and will be in force until 31.12.2027, and the instruction also sets out the amounts under sections 49E and 49G, the relief for a new immigrant and for a purchaser of an agricultural farm, the fine for failure to file a declaration (300 ₪) or a notice (240 ₪), the fees and the additional tax under section 121B of the Ordinance.
The summary was written by the office and reflects the instruction as of its publication date. The binding text is the official Hebrew publication, and the instruction may have been updated or affected by later legislation and case law. The English title and summary are an unofficial translation.
Publication details
- Type
- Implementation Instruction
- Number
- 1/2025
- Publication date
- 16.1.2025
- Topics
- Annual amounts update, Purchase tax, Betterment tax
- Sections of the Law mentioned
- 49ה 49א 49ז 94א
Related publications
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 1/2025, "Real Estate Taxation Implementation Instruction No. 1/2025: Update of Amounts and Freezing of Amounts in the Real Estate Taxation Law and the Purchase Tax Regulations under the Economic Efficiency Law (Legislative Amendments for Achieving the Budget Targets for Budget Year 2025) (Freezing of Tax Updates and Surtax), 5785-2024" (16.1.2025) [Hebrew]
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