Amos IlanAdvocate and Notary
Real Estate Law 052-5927592 17 Tzahal Street, Ness Ziona Sun-Thu 09:00-19:00, Fri 09:00-12:30

User Guide: Betterment Tax Calculator

This guide explains how to use the betterment tax calculator, what the calculator does and does not calculate, the assumptions it is based on, and the legal sources behind each part of the calculation.

Updated: 10 October 2026

Who the calculator is for and what it calculates

The calculator estimates the betterment tax on the sale of a right in real estate under the Real Estate Taxation (Betterment and Acquisition) Law, 5723-1963, and the surtax on the betterment under section 121B of the Income Tax Ordinance. It applies to sales from 1 January 2025 to 31 December 2027, the years in which the amounts stated in the law are fixed and the tax brackets are known.

  • Types of property: a residential apartment, other property (land, commercial property and more) and a right in a real estate association.
  • Types of seller: an individual resident of Israel, an individual foreign resident and a body of persons. Several sellers can be entered, and each seller is calculated separately according to their share.
  • Exemptions for a residential apartment: section 49B(2) (single apartment), section 49B(5) (an apartment received by inheritance) and section 49E, subject to the ceiling in section 49A(a1) and to sections 49F and 49G.
  • Calculation tracks: linear calculation (section 48A(b1)), beneficial linear calculation (section 48A(b2)), spreading (section 48A(e)) and a rate according to income (section 48A(b)(2)), with a comparison between the tracks.

What the calculator does not cover:

  • The exemption for a public institution selling an apartment it inherited (section 49B(6)) and other special exemptions, such as exemptions in urban renewal.
  • Spreading and the tax ceiling in section 48A(d) where the right was acquired in portions.
  • Determining market value instead of the consideration in the contract. The Director of Real Estate Taxation may determine a different value, for example in a sale between relatives.
  • The purchase tax paid by the buyer. For that there is a purchase tax calculator.

What to prepare before using it

  • The purchase contract: the date of signing and the price. For an inheritance or gift: the details of the deceased or the donor.
  • The sale contract: the date of signing and the consideration.
  • Receipts for the purchase and sale expenses (purchase tax, legal fees, brokerage, appraiser, fees) and for improvements, with the payment dates.
  • If the apartment was rented: the tax track for the rental income, the rental period and the depreciation claimed in income tax returns.
  • The other taxable income of each seller in the year of sale, for the surtax, spreading and rate according to income.
  • Where the price was affected by additional building rights: an appraiser's valuation of the apartment without those rights.

Entering the data, field by field

The form has three parts: the property and the transaction, deductions, and the sellers. Next to each field there is a ? mark that shows the explanation given here. Fields that are not relevant are hidden, and appear only when you choose an option that requires them.

1. The property and the transaction

Property type. Choose the type of right being sold. "Residential apartment" enables the apartment exemptions and the beneficial linear calculation. "Right in a real estate association" is a sale of shares or rights in an association (for example, a company) whose assets are rights in real estate.

Sale date. The day the sale was made, that is, the day the binding sale agreement was signed (usually the date the sale contract was signed). Not the day possession was handed over and not the day of registration in the Land Registry (section 19).

Sale value of the whole property (NIS). The consideration for the whole property under the sale contract, even when there are several sellers (each seller's share is entered in section 3). Include consideration that is not in money. The sale value is the market value of the right, so when the price is below market value (for example, between relatives) the Real Estate Taxation Director may determine a different value.

Acquisition in portions. Tick when the right was not received all at once. For example: half was bought in 2010, and another half was received as a gift from the parents in 2015. You then enter each seller's portions, and each portion is calculated by its own acquisition date and acquisition value.

Acquisition date. The day the binding purchase agreement was signed (not the day the keys were received and not the day of registration). Received as a gift, by inheritance or in several stages? Tick "Acquisition in portions", or "Different acquisition or portions" for the seller, and choose how the right was received.

Acquisition value of the whole property. The price paid on purchase under the purchase contract, for the whole property. An amount from before 4 September 1985 is entered in the currency of the time, as it appears in the contract. Purchase expenses (purchase tax, legal fees, brokerage) are not included here: enter them separately in the deductions section.

Depreciation deducted or allowable as a deduction (NIS, optional). Relevant only to property that was rented out or used for business. Enter the total depreciation deducted in the income tax returns, or that was allowable as a deduction. Depreciation reduces the acquisition value. For an apartment used only as the seller's home, leave blank.

Expropriation. Tick only if the right was expropriated by an authority, or if the sale is one treated as an expropriation under section 65. In these cases a tax credit is given under section 48C.

Acquisition up to 31 March 1961 (section 48A(d)). Shown only when the acquisition date is on or before 31 March 1961. Tick if the right was received in one of the listed ways. In these cases the special rates for acquisitions up to that date do not apply (section 48A(d)(4)).

Currency of old amounts. Keep ticked if you entered old amounts as they appear in the contract (in lirot until 23 February 1980, or in old shekels until 3 September 1985). Untick only if you have already converted them yourself into new shekels.

Qualifying residential apartment. An apartment used mainly for residence (including when rented out for residence) for at least 4/5 of the period for which the betterment is calculated, or in the four years before the sale. A period in which the apartment stood empty counts as a period of residence (section 49(a)). Affects the exemptions and the beneficial linear calculation.

Additional building rights. Tick if the price was affected by rights to additional construction not yet used (for example, a right to extend or to add a floor). The residential exemption does not apply to the part of the consideration attributed to these rights (section 49G).

"Apartment value amount" without the rights, for the whole apartment (NIS). What the apartment would be worth as it is, without the additional building rights, according to an appraiser. The calculator separates the part attributed to the apartment from the part attributed to the rights.

Older apartment. Tick if construction of the apartment was completed, and the seller acquired it, before 1 April 1997. This affects the calculation of the exempt part (section 49G(a)(3)).

Rental of the apartment and the tax track for the rent. The tax track for the rental income affects the betterment calculation when the sale is taxable (Real Estate Taxation Implementation Instruction 5/2007). In an exempt sale it has no effect.

Rental began on. The rental period for which depreciation is calculated. If the apartment was rented in several periods, enter the start of the first rental and the end of the last, and adjust the rate.

Depreciation base for the whole apartment (NIS, optional). Under the Income Tax (Depreciation Rate for an Apartment Rented for Residence) Regulations, 5749-1989, depreciation is 2% of the value of the apartment: the amount for which it was acquired, including the land (regulation 3), index-linked (regulation 4). In the exempt track the Regulations do not apply (section 5 of the Exemption Law), and under the ordinary depreciation rules only the building is depreciable. The building component can be entered here.

Annual depreciation rate (%). 2% a year under regulation 2(a) of the 1989 Regulations. In a year in which the apartment was rented for only part of the time, depreciation is proportionate to the whole months of rental (regulation 2(b)).

2. Deductions (section 39)

Description. A short description for identification in the report, for example "Legal fees on purchase" or "Kitchen renovation". Does not affect the calculation.

Type. Expense: purchase tax, legal fees, brokerage, appraiser, official fees. Improvement: renovation or construction that increased the value of the property, not repairs and routine maintenance. Each type has its own indexation rule, so choose carefully.

Date of the expense, date of payment or date of completion of the improvement. The day the expense was paid, according to the receipt or invoice. For an improvement: the day the work was completed. The amount is indexed from this date to the sale date.

New building on vacant land (optional). Only for construction of a new building on land that had no building. Enter the start and end dates of construction, and the calculator will determine the completion date of the improvement under section 47.

Amount. The amount actually paid, for the whole property (not only for one seller's share). An amount from before 4 September 1985 is entered in the currency of the time.

3. The sellers

The sellers are one family unit: a seller and their spouse (other than a spouse permanently living separately) and their children under the age of 18 (section 49(b)). Tick when the sellers are a seller, their spouse, and their children under 18. For the residential exemption they are treated as one seller (section 49(b)).

Name (optional). Only to identify the seller in the report. Does not affect the calculation.

Share in the property (%). The seller's share in the right sold, in percent. For example, spouses in equal shares: 50 each. The shares of all sellers must add up to 100.

Seller type. An individual resident of Israel, an individual non-resident, or a body of persons (company). The tax rate and the available exemptions depend on this.

Different acquisition or portions. Tick when this seller received their share on a different date or for a different value from those in section 1, or in several stages (purchase, gift, inheritance). After ticking, enter their portions.

How the portion was received. How the portion reached the seller. Purchase: the purchase details. A gift from a relative that was exempt under section 62: the seller steps into the donor's shoes, and you enter the donor's acquisition details. A gift that was not exempt: the value of the gift and the date it was received. Inheritance: see the explanation shown after you choose.

Portion of the seller's share (%). Which part of the seller's share arrived in this portion. For example, a sole seller who bought half and received half as a gift: 50 in the first portion and 50 in the second. Each seller's portions must add up to 100.

Acquisition date of the portion. The date depends on how the portion was received, and the label changes accordingly. Purchase: the day the purchase contract was signed. A gift exempt under section 62: the donor's acquisition date. A gift that was not exempt: the date the gift was received.

Acquisition value of the portion. The amount depends on how the portion was received. Purchase: the price paid for the portion. A gift exempt under section 62: what the donor paid for that part. A gift that was not exempt: the market value of the portion on the date the gift was received.

Date the gift was received. The day the seller received the gift and became the owner of the right. The waiting period under section 49F is counted from this day when an exemption for a residential apartment is claimed.

Exemption requested. Choose the exemption you want to check. Its conditions will be shown for ticking, and the exemption applies only if all of them are ticked. It is worth running the calculation both without an exemption and with other exemptions, and comparing.

Conditions of section 49B(2). The single-apartment exemption is given only when all three conditions are met. Tick only a condition that is actually met.

Conditions of section 49B(5). The exemption for an inherited apartment is given only when all three conditions are met. Tick only a condition that is actually met.

Conditions of section 49E. The one-time exemption for an owner of two apartments is given only when all the conditions are met. Also enter the value of the additional apartment, because the exemption is limited by the value of both apartments together.

Foreign resident. A non-resident is entitled to the residential exemption only if they have no residential apartment in their country of residence, and have confirmation of this from the tax authorities there.

Apartment received as a gift (section 49F). An apartment received as an exempt gift: the exemption on its sale is given only after a waiting period. Four years from the day the seller became its owner, or three years if they lived in it, and only periods from age 18 are counted (section 49F). The section does not apply when the donor paid the full tax on the transfer, or used a residential exemption for it (Real Estate Taxation Implementation Directive 9/2009). Fill in the dates, and the calculator will check.

Other taxable income in the sale year (NIS, optional). The seller's taxable income in the year of sale from other sources: salary, business, taxable rent and more. Used to calculate surtax on high incomes (section 121B of the Ordinance). You may leave it blank.

Of which, income from capital sources (NIS). The part of the income in the previous field that comes from capital: interest, dividends, capital gains, rent. Used to calculate the additional surtax on income from capital sources.

Spreading (section 48A(e)). Spreading: the tax on the real betterment is calculated as if it arose in equal annual parts, over up to four tax years (and not more than the ownership period) ending in the year of sale, at the seller's tax rates in each year. It can reduce the tax when the seller's income in those years is low. Income must be entered for each year.

Rate according to their income (section 48A(b)(2)). A route for a seller whose income in the year of sale is low: the tax is calculated at their income tax brackets instead of the fixed rate, if the result is lower. A request and the approval of the Real Estate Taxation Director are required.

Material shareholder. A substantial shareholder holds, alone or together with another, at least 10% of the means of control in the association. A different rate applies to them.

Acquisition in foreign currency (section 47). Only for a non-resident who lawfully acquired the right in foreign currency. Instead of the index, the calculation is adjusted by the Bank of Israel representative exchange rate (section 47).

Capital loss for offset, including a loss on the sale of a right in land (NIS, optional). The seller's capital losses from the same year, or losses carried forward from previous years that were reported (for example, from selling shares or another asset). They are set off against the betterment and reduce the tax.

Business or professional loss in the year of sale, for offset (NIS, optional). A loss from the seller's business or profession in the same year. It can also be set off against the betterment. If you do not want to set it off, leave blank.

The report, the forms and saving the data

After the calculation, a report is shown for each seller: the sale value of their share, the balance of acquisition value, the deductions, the betterment and its division into real betterment and the inflationary amount, the linear components and the rate on each, the exemption applied, the surtax and the total tax. For a qualifying residential apartment of an individual, a comparison between the tracks (exemption, beneficial linear and regular linear) is also shown, and the cheapest track is marked.

Below the report there are notes that match the data entered, for example an exemption that was not applied and why, and issues that need further checking. At the end of the report the basic assumptions of the calculation are set out.

Reporting forms: after the calculation you can produce a filled-in draft of the official Tax Authority forms: 7002, or 7000 where all the sellers are fully exempt; 7914 for each seller in the beneficial linear calculation; 7003 for each seller who spreads; and 2990 for a regular linear calculation of a right acquired on a single date. The personal details entered for the forms stay in the browser only. The forms are a draft, and every field must be checked before signing and filing.

Save and load: the buttons at the top of the form save the data in an encrypted file (extension .ilaw), which can be loaded later to continue from it.

Free calculation: a separate tab calculates real betterment only: the purchase amount, deductions and sale amount are index-linked, and the rate entered is applied to all the real betterment, without exemptions, without linear apportionment and without tax brackets.

Basic assumptions and method of calculation

The index: the calculator uses the consumer price index known on each date, retrieved at the time of calculation from the official interface of the Central Bureau of Statistics. An index is known from the day after its publication. For dates before September 1951, the index set by the Minister of Finance for that year is used (Income Tax and Real Estate Betterment Tax (Determination of Index for the Period before 1951) Regulations, 5742-1982). Where the index for the sale date has not yet been published, the latest published index is used, and the report says so.

Amounts stated in the law: the sale value ceiling for the exemption is NIS 5,008,000 (section 49A(a1)); the amounts in section 49E are NIS 2,252,000 and NIS 3,746,000; the amounts in section 49G are NIS 2,428,100 and NIS 607,000; the surtax threshold is NIS 721,560, and for a residential apartment a sale value of NIS 5,385,285 (section 121B of the Ordinance). In the years 2025 to 2027 the amounts are not adjusted.

  • Betterment is the sale value less the balance of acquisition value: the acquisition value, plus the deductions under sections 39 and 39A and less depreciation (sections 6(b), 47). The adjusted balance of acquisition value is calculated according to the index on the sale date, on the acquisition date and on the date of each expense. Property tax, property rates and real interest are adjusted according to the index published on 15 July of the year of payment (section 47).
  • The inflationary amount is exempt from tax. Its part accrued up to 31 December 1993 (the "taxable inflationary amount") is taxed at 10%, or at 0% on the sale of a qualifying residential apartment to which section 48A(b2) applies (section 48A(c)).
  • The real betterment of an individual is apportioned by days, from the acquisition date to the sale date. The part up to 6 November 2001 is taxed at the highest rate in section 121 of the Ordinance (47%), the part up to 31 December 2011 at 20%, and the balance at 25% (section 48A(b1)). A right acquired from 1 January 2012: 25% (section 48A(b)(1)). Body of persons: 23% (section 48A(a) and section 126(a) of the Ordinance).
  • A qualifying residential apartment acquired before 1 January 2014 and sold subject to tax: the real betterment up to 31 December 2013 is exempt, and the balance is taxed at 25% (section 48A(b2)). Where the consideration was affected by rights to additional construction, the part above the value of the apartment and the additional exemption is treated as another right (section 48A(b3)).
  • The exemption for a qualifying residential apartment (sections 49A, 49B(2), 49B(5), 49E) is applied only when all the conditions have been ticked, and subject to the sale value ceiling of NIS 5,008,000 (section 49A(a1)). The decision whether to request a full exemption or to pay tax under the beneficial linear calculation is the seller's, and it affects future sales.
  • Several sellers: each seller is calculated separately, according to their share of the sale value, the acquisition value and the deductions, and according to their tax characteristics. The ceilings are applied to the sale value of their share; the ceilings in section 49G(a) are applied in proportion to their share (section 49G(a1)).
  • Surtax: 3% on the part of taxable income, including the real betterment, exceeding NIS 721,560, plus 2% on income from capital sources exceeding the same amount (from 2025). On the sale of a residential apartment, the betterment is included only if the sale value exceeds NIS 5,385,285 and the sale is not exempt (section 121B of the Ordinance). The inflationary amount is not included.
  • Offset of losses: a capital loss, including a loss on the sale of a right in land, is offset first against the real betterment, and each shekel of the balance against 3.5 shekels of taxable inflationary amount (section 92(a)(1) of the Ordinance). A business or professional loss in the year of sale is offset against total taxable income, including betterment (section 28(a) and (j) of the Ordinance). The calculator offsets the loss against the taxable real betterment before the linear apportionment, so the offset is divided proportionately between the components.
  • An expense paid after the sale date is included at its "value": the amount, plus the interest and linkage differentials paid on it, multiplied by the index on the sale date and divided by the index on the date of payment (section 47). An improvement is adjusted from the date of completion of the improvement, and for a new building on vacant land, from the day on which two thirds of the construction period ended. Property tax: up to 31 March 1972, half of the amount according to the index on the acquisition date; from 1 April 1972 to 31 December 1985, according to the average of the July indices from 1972, or from the first year of the payments entered, up to 1985; from 1986, according to the July index of the year of payment (section 47).
  • Transaction in a real estate association: an individual is taxed on the real betterment after 1 January 2012 at 25%, and a material shareholder at 30% (section 48A(b)(1) and (1a)); the linear apportionment also applies here (section 48A(b1)).
  • Option under section 48A(b)(2): where the tax at the seller's regular income tax rates is lower than the statutory rate, the Director may permit in writing tax at a lower rate. The calculator shows this option when it is ticked, and chooses the cheaper of the options.
  • Acquisition up to 31 March 1961: the tax does not exceed 12% of the betterment (acquisition up to tax year 1948), or 12% plus 1% for each year from tax year 1949 to the year of acquisition, with the additions in section 48A(d)(2) and (3) up to the year of sale. The ceiling does not apply at all to a right received without consideration, from a relative or in any of the other ways listed in section 48A(d)(4). Before September 1951 the index is the index set by the Minister of Finance for each year.
  • A seller who received their share in several portions (purchase, gift or inheritance, on different dates): each portion is calculated by its own acquisition date and acquisition value, and depreciation and deductions are divided between the portions according to their share. Exemptions, ceilings and surtax are examined for the seller as a whole. Spreading and the section 48A(d) ceiling were not calculated where there are several portions. The calculator does not include the exemption for a public institution selling a residential apartment it received by inheritance (section 49B(6)) or other special exemptions.
  • A foreign resident who lawfully acquired the right in foreign currency may request that the exchange rate be treated as the index (section 47). Tax treaties, as a rule, do not reduce betterment tax on real estate in Israel. Expropriation: credit under section 48C. The exemption for a person with a disability under section 9(5) of the Ordinance does not apply to betterment tax, including by way of spreading (Appeals Committee case 7018-04-16 Kaspi v. Real Estate Taxation Director, Haifa).

A rented apartment

Where the apartment was rented and the sale is taxable, the tax track in which the rental income was reported affects the calculation of the betterment. The rules are set out in Real Estate Taxation Implementation Instruction 5/2007. In an exempt sale the track has no effect.

  • Regular track (section 121 rates): the depreciation deducted, or allowable, is subtracted from the purchase value (definition of "depreciation" in section 47). Under Civil Appeal 5883/18 Director of Real Estate Taxation Hadera v. PIV, the default is that the depreciation was deducted; a seller who reported properly and did not deduct depreciation may prove this.
  • 10% track (section 122 of the Ordinance): under section 122(c), the maximum depreciation that could have been deducted for the period in which tax was paid at 10% is added to the sale value. It is added as it is, so all of it is real betterment.
  • Exempt track (Income Tax (Exemption from Tax on Income from Renting a Residential Apartment) Law, 5750-1990): the Tax Authority deducts notional depreciation from the purchase value, from 27.2.2007 or from the start of the rental, whichever is later. The appeals committees sided with the Authority (Weiman, 10216-07-14; Bezalel, 8935-09-22, 16.3.2023; Mendelson, 19084-12-21, 14.2.2024). In class action 42666-01-20 Chen v. Tax Authority (23.5.2024), the Administrative Affairs Court held that the deduction was unlawful. The State appealed (Administrative Appeal 5975/24), and enforcement of the judgment was stayed. The calculator therefore shows the calculation under the position of the Authority, and alongside it an alternative calculation without the depreciation deduction.
  • Rental not for residence: the regular track applies (Implementation Instruction 5/2007, section 3). A period in which the apartment was not used for residence may also affect whether it is a qualifying residential apartment (section 49(a)).

How depreciation is calculated when actual depreciation was not entered: under the Income Tax (Depreciation Rate for an Apartment Rented for Residence) Regulations, 5749-1989: 2% a year of the value of the apartment (regulation 2(a)). The value of the apartment is the amount for which it was acquired, including the land, and for an apartment built by its owner, the cost of acquiring the land and erecting the building (regulation 3). The value is index-linked from the end of the year of acquisition to the start of each tax year, plus half the rise in the index during that year (regulation 4). In a year in which the apartment was rented for only part of the time, depreciation is proportionate to the number of whole months (regulation 2(b)).

The base in the exempt track: section 5 of the Exemption Law provides that the 1989 Regulations do not apply to a person who received a benefit under it. Under the ordinary depreciation rules land is not depreciable, so the base may be the building component only. By default the calculator uses the value of the whole apartment, and allows a different base to be entered in the "Depreciation base" field.

Expenses during the rental period: under Implementation Instruction 5/2007, current expenses that were deductible for income tax are not allowed in calculating the betterment, nor is the part of the purchase expenses (purchase tax, legal fees, brokerage) that could have been depreciated during the rental period. In the exempt track and the 10% track, financing expenses and real interest are not allowed either (class action 10474-09-21 Kleiner, 12.7.2023). The calculator deducts the deductions as entered and shows a warning, so they should be checked.

Legal sources

Legislation

Regulations

Tax Authority implementation instructions

Implementation instructions reflect the position of the Tax Authority and do not bind the court. The full text of the real estate taxation implementation instructions is in the implementation instructions repository on this site.

  • Real Estate Taxation Implementation Instruction 5/2007 and its supplement: calculating the betterment on the sale of a residential apartment rented for residence.
  • Real Estate Taxation Implementation Instruction 9/2009: section 49F does not apply where the donor paid the full tax on the transfer, or used an exemption under Chapter Five 1 for it.
  • Real Estate Taxation Implementation Instructions 1/2025 and 1/2026: updating and freezing the amounts stated in the law, including the exemption ceiling, the amounts in sections 49E and 49G and the surtax thresholds.

Case law

  • Appeal 59018-11-21 Geva v. Director of Real Estate Taxation Tel Aviv (9.11.2022): the ceiling in section 49A(a1) applies to each seller separately.
  • Appeal 7018-04-16 Caspi v. Director of Real Estate Taxation Haifa: the exemption for a disabled person under section 9(5) of the Ordinance does not apply to betterment tax.
  • Civil Appeal 5883/18 Director of Real Estate Taxation Hadera v. PIV: the default regarding depreciation deducted.
  • Class action 42666-01-20 Chen v. Tax Authority (23.5.2024), and the appeal against it, Administrative Appeal 5975/24: depreciation in the exempt track.
  • Appeals 10216-07-14 Weiman; 8935-09-22 Bezalel; 19084-12-21 Mendelson: depreciation in the exempt track.
  • Class action 10474-09-21 Kleiner v. State of Israel (12.7.2023): financing expenses in the exempt track.

Tax rulings

A tax ruling (pre-ruling) is given to a particular taxpayer at their request, and concerns the transaction it deals with. The calculator is not based on tax rulings, and is not a substitute for applying for a tax ruling in a complex transaction. The tax rulings published by the Tax Authority are available in the database on the Tax Authority website.

Data

  • Central Bureau of Statistics: the consumer price index, through the official interface.
  • Bank of Israel: representative exchange rates, for a foreign resident who acquired in foreign currency.

Disclaimer

The site offers calculators and tools, including the purchase tax calculator, the capital gains (shevach) tax calculator, the apartment purchase costs calculator, the construction input index linkage calculator and the late delivery compensation calculator (the "calculators"). The calculators are intended to assist with a preliminary estimate only. The result of a calculation is an approximate estimate. It is not legal advice, tax advice, a legal opinion, an assessment or a binding quotation, and it is not a substitute for any of them. The result does not bind the office, and it does not bind any tax authority, court, land registry or other authority.

The result is based only on the data entered and on simplified assumptions. The calculators do not take into account all the provisions of the law, exemptions, reliefs, exceptions and personal circumstances of every transaction, proceeding or service. Missing, wrong or inaccurate data will lead to a wrong result.

Rates, brackets, amounts, fees, indices and deadlines change from time to time. Some of the data is retrieved automatically from external sources, such as the Central Bureau of Statistics, the Bank of Israel and government websites, and the office is not responsible for its availability, accuracy or currency. At the time of use the calculator may not reflect the law or the amounts in force, even if no notice to that effect is displayed.

Forms completed by the calculators, such as the declaration forms for the Tax Authority, are drafts provided for convenience only. Every field must be checked before signing and filing, and responsibility for the content of the filed form rests solely with the person filing it. Tax liability is determined only by an assessment of the Real Estate Taxation Director.

No decision should be made on the basis of a calculator result alone, including signing an agreement, paying a tax, fee or charge, filing a report, application or proceeding, or waiving a right. Before any such decision, obtain individual advice and verify the data against the official source.

Use of the calculators and their results is at the user's sole responsibility. Subject to any law, the office, the advocate and anyone acting on their behalf shall bear no liability whatsoever, direct or indirect, for any damage, loss, expense, payment of tax, fee, fine, interest, linkage differentials or missed deadline arising from use of the calculators, from reliance on their results, or from any error, omission, malfunction or unavailability in them.

Using a calculator, including saving its results or sending them to the office, does not create an advocate-client relationship. The privacy policy applies to the data entered in the calculators.

The full terms are in the terms of use.

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