Real estate taxation · Implementation Instruction
Real Estate Taxation Implementation Instruction No. 2/2026: Extension of Deadlines Following the "Roaring Lion" War
Summary
As at the date of its publication (March 2026), the instruction clarifies the extension of periods under the Real Estate Taxation Law pursuant to the Law on the Extension of Periods and Postponement of Dates, following the "Roaring Lion" war. The "second determining period" is 28.2.2026 to 31.5.2026, and a period under sections 9(c1c)(2)(b), 9(c1c)(2)(b1)(2)(b), 9(c1c)(4)(b), 49C(1) and 49E(a)(2) and (4) that falls within it, even by a single day, is extended by three months from the later of the end of the second determining period (that is, until 31.8.26) and the end of the original period. The extension applies, among other things, to the deadline for selling a previous apartment for the purpose of the single apartment purchase tax brackets, to the exemption from betterment tax for a replacement apartment under section 49B(2) and to section 49E, and the instruction includes calculation examples. Lawyers and taxpayers are requested to state in the self-assessment and in requests to amend an assessment that the deadlines are subject to the Law on the Extension of Deadlines.
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
- Publication date
- 30.3.2026
- Topics
- Deadlines and emergencies, Single and replacement apartment, Purchase tax
- Sections of the Law mentioned
- 49ב 49ה 49ג
Related publications
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction, "Real Estate Taxation Implementation Instruction No. 2/2026: Extension of Deadlines Following the "Roaring Lion" War" (30.3.2026) [Hebrew]
Calculators on this site
Back to the guidelines databaseSearch the full text of all publications
This information is provided for convenience only and is not legal or tax advice. Check the current official text and the circumstances of the transaction before making a decision. See the terms of use.