Real estate taxation · Implementation Instruction
Real Estate Taxation Implementation Instruction No. 1/2026: Update of Amounts and Freezing of Amounts in the Real Estate Taxation Law and the Purchase Tax Regulations
Summary
The Implementation Instruction sets out the amounts in the Real Estate Taxation Law and the Purchase Tax Regulations that were updated for 2026 (relief for a purchaser of an agricultural farm, fines for failure to file a declaration of 310 ₪ and a notice of 250 ₪ under section 94A(a), and fees), for the period 16.1.2026 to 15.1.2027. It also sets out the amounts frozen under the Arrangements Law for 2025: for a single apartment there is no tax on the portion of the value up to 1,978,745 ₪ (section 9(C1C)(3)), and for an apartment that is not a single apartment, 8% up to 6,055,070 ₪ and 10% above it under the temporary provision in section 9(C1F), in force until 31.12.2026. With regard to betterment tax, the amounts noted include, among others, the exemption ceiling under section 49A(A1) of 5,008,000 ₪ until 31.12.2027, and the amounts under sections 49E and 49G and for the surtax.
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
- 1/2026
- Publication date
- 18.1.2026
- Topics
- Annual amounts update, Purchase tax, Betterment tax
- Sections of the Law mentioned
- 49ה 49א 49ז 121ב
Related publications
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 1/2026, "Real Estate Taxation Implementation Instruction No. 1/2026: Update of Amounts and Freezing of Amounts in the Real Estate Taxation Law and the Purchase Tax Regulations" (18.1.2026) [Hebrew]
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