Real estate taxation · Procedures and Guidelines
Relief for the Public in the Real Estate Taxation System Due to the Security Situation: "Roaring Lion"
Summary
As at the date of its publication (March 2026), the letter sets out relief in real estate taxation due to the security situation during Operation "Roaring Lion". Objections whose statutory filing deadline under section 87(a) of the Law fell between 28.2.26 and 14.4.26 were postponed to 15.4.26 without the need for an individual request, and in transactions whose date of sale is from 1.1.26 onwards, the period between 28.2.26 and 15.4.26 will not be included in the calculation of the fine for failure to file a declaration under section 94A, which amounts to 310 ₪ (as of 2026) for every two weeks of delay. The relief does not reduce interest, linkage differentials or fines for late payment. It is further noted that under a legislative amendment approved by the Knesset on 25.3.26, home upgraders whose period for selling their old apartment fell, even for a single day, between 28.2.26 and 31.5.26 may sell it by 31.8.26 or within 3 months of the original deadline, whichever is later.
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
- Procedures and Guidelines
- Publication date
- 26.3.2026
- Topics
- Deadlines and emergencies, Reporting and procedures, Single and replacement apartment
- Sections of the Law mentioned
- 94א
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Procedures and Guidelines, "Relief for the Public in the Real Estate Taxation System Due to the Security Situation: "Roaring Lion"" (26.3.2026) [Hebrew]
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