Real estate taxation
Purchase tax calculator
Enter the value of the property, the transaction date and the buyer type, and the calculator works out the purchase tax according to the official Israel Tax Authority brackets in force on that date, with a breakdown by bracket.
Purchase tax in a 30-second video
The video loads from YouTube only after you click. Go to the video page and transcript
In the video: In a sole residential apartment, there is an exemption up to the first bracket, and above it the tax rises in brackets of 3.5%, 5%, 8% and 10%. On an additional apartment, 8% is payable from the very first shekel, and 10% on the portion above the top bracket. The brackets are determined by the date of the transaction, and on a purchase from a developer the value includes VAT.
The result will appear here.
How does the calculator work?
Purchase tax on a residential apartment is calculated in brackets: each portion of the apartment's value is taxed at the rate of the bracket into which it falls. The brackets vary by buyer type and by the period in which the transaction was signed, which is why the calculator asks for the transaction date and selects the table of brackets that was in force on that day.
- Sole apartment. Exempt up to the first bracket, and 3.5%, 5%, 8% and 10% above it.
- Additional apartment. 8% from the first shekel, and 10% on the portion above the top bracket. These brackets were set by a temporary provision in force until 31 December 2026.
- Foreign resident. The sole-apartment brackets apply only to an individual who is an Israeli resident (section 9(c1c)(2) of the Real Estate Taxation Law), so a foreign resident pays at the additional-apartment rates, even where this is the buyer's only apartment. A buyer who becomes an Israeli resident for the first time, or a veteran returning resident, within two years of the purchase is treated as an Israeli resident for this purpose.
- New immigrant. On the purchase of a sole apartment during the eligibility period: exempt up to the first bracket, 0.5% up to NIS 6,055,070, and above that according to the sole-apartment brackets. The relief does not apply to an apartment worth more than NIS 20,183,565.
- Persons with disabilities, blind persons, victims of hostile action and bereaved families. Under regulation 11: on a sole apartment of up to NIS 2.5 million, exempt up to the first bracket and 0.5% above it; on a sole apartment of more than NIS 2.5 million, or on an apartment that is not a sole apartment, 0.5% from the first shekel. A person may receive the relief only twice.
- Land, plots and business premises. 6% of the property value. A new immigrant buying business premises is entitled to relief: 0.5% up to NIS 1,988,090 and 5% above that.
Where the buyer is entitled to relief, the calculator compares it with the regular calculation and shows the lower of the two amounts.
Sources of the brackets and updates
The figures are taken from the Israel Tax Authority's implementation directives: Real Estate Taxation Implementation Directive 1/2026 and Implementation Directive 2/2024, and from the Real Estate Taxation (Purchase Tax) Regulations. The amounts for a residential apartment have been frozen by legislation and will not be index-linked until 15 January 2028. The calculator is updated whenever the Israel Tax Authority publishes new brackets, and it supports transactions from 16 January 2024 onwards. For earlier transactions, you can use the Israel Tax Authority simulator.
What does the calculator not check?
The arithmetic is the easy part. The questions that determine the amount are legal ones: whether the apartment really counts as a sole apartment, whether a spouse holds another apartment, whether the conditions for relief are met, and what is included in the transaction value. On a purchase from a developer, for example, the value includes VAT. These points are explained in full in the article Purchase Tax 2026: Brackets, Reliefs and Costly Mistakes.
Related reading: Purchase Tax 2026 | Betterment Tax on Selling an Apartment | Land Registry Extract Guide | More calculators
Replacement apartment in a 30-second video
The video loads from YouTube only after you click. Go to the video page and transcript
In the video: Bought an apartment before selling the old one? You can still be treated as owning a sole apartment, but only where a residential apartment is concerned. The old apartment must be sold within the period the law sets. And all of this is planned before signing. The calculator on the site shows you the difference between the two options.
Questions and answers
On what amount is purchase tax calculated?
On the value of the right sold, that is, the full consideration in the transaction. On a purchase from a developer the value includes VAT, and additional payments to the seller may also be included in it.
By when must purchase tax be paid?
The transaction must be reported to the Real Estate Taxation Office within 30 days of the transaction date, and payment is made in accordance with the assessment and by the dates fixed by law. Late payment incurs interest and linkage differentials.
I bought a new apartment before selling my old one. Which option should I choose in the calculator?
If you sell the previous apartment within the period set by law, you can be treated as owning a sole residential apartment (replacement apartment). If the sale does not take place in time, the additional-apartment rates will apply and you will have to pay the balance of the tax plus interest and linkage.
The calculator says there are no brackets for the date I chose. Why?
The calculator works only with official brackets that have been published. The additional-apartment brackets were set by a temporary provision in force until 31 December 2026. For later transactions, the calculator will be updated once the Israel Tax Authority publishes the new brackets.
Not sure the deal is safe? Let's start with a conversation
In an initial conversation we will go over the property, the other party and the payment schedule, and tell you what needs to be checked before you sign.