Betterment tax planning when selling an apartment

Betterment tax is decided before signing. Once the contract is signed, all that is left is to report. Proper tax planning sets the order of steps that reduces the tax in the way the law allows: which apartment to sell first, when to sign, how to use a replacement apartment, an inheritance and an agreement between heirs, which expenses to deduct and when to spread, and how to avoid a step the Tax Authority may disregard.

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Please note. the information on this page is general and does not constitute legal or tax advice. Tax planning depends on the facts of each case, and you should not act on it without a specific review. A full disclaimer appears at the end of the page.

For the basics, the single-apartment exemption and the linear calculation, see the general guide to betterment tax on selling an apartment. An initial estimate of the tax is available in the betterment tax calculator.

What tax planning is, and what it is not

Tax planning is a choice between routes that the law itself offers: order of sales, dates, exemptions, calculation tracks and deductions. The choice is made on the basis of real, documented facts, and is reported to the Tax Authority as it is.

Tax planning is not concealment, and it is not presenting a transaction as something else. Under section 84 of the Real Estate Taxation Law, the Director may disregard a transaction that is artificial or fictitious, or one of whose main purposes is tax avoidance or improper tax reduction, and assess the tax as if it had not been made. The Law states expressly that tax avoidance or tax reduction may be regarded as improper even where it does not breach the law.

When do you need tax planning?

Tax planning is needed when you have several apartments or shares in apartments, when the apartment was bought before 1.1.2014, when an apartment was sold with an exemption in the last 18 months, when the apartment was received as a gift or by inheritance, when the price includes additional building rights or exceeds the exemption ceiling, and when there is an estate not yet divided.

How many residential apartments you own (including shares in apartments, an inherited apartment and an apartment owned by your spouse).
When each apartment was purchased, and in particular whether before or after 1 January 2014.
How long you have held the apartment being sold since it became a residential apartment, and whether an apartment was sold with an exemption in the last 18 months.
Whether the apartment was received as a gift or by inheritance, and from whom.
Whether the price includes the value of additional building rights.
Whether the price exceeds the exemption ceiling.
Whether there is an estate that has not yet been divided, or several heirs who need to decide who receives which property.

The main tax planning tools

The main planning tools are choosing the order of sales when you have two apartments, so that the full exemption is kept for the apartment with the higher betterment, and timing the sale of the old apartment within the window the law sets after buying a replacement apartment.

Order of sales when you have two apartments

The single-apartment exemption (section 49B(2) of the Real Estate Taxation Law) is given to a seller for whom this is the only residential apartment in Israel and the Area, who has held it for at least 18 months since it became a residential apartment, and who has not sold another apartment with an exemption under that paragraph in the 18 months before the sale. It follows that someone who holds two apartments and plans to sell both must decide which of them will be sold with the exemption.

As a rule, it is worth keeping the full exemption for the apartment with the higher betterment (real gain), and selling the other apartment under a calculation that reduces the tax. An apartment purchased before 1 January 2014 usually benefits from the beneficial linear calculation (section 48A(b2)): the part of the betterment attributed to the period up to 1 January 2014 is exempt, and the balance is taxed at 25%. The exempt part grows the longer the apartment was held before 2014. An apartment purchased after 1 January 2014 does not benefit from this calculation, so it is usually the natural candidate for the full exemption.

The comparison is made in numbers, not by feel: calculate the tax under each of the two possible orders and choose the cheaper one. It is worth doing this before advertising the first apartment for sale. Remember also that the exemption is given only to a seller who sells all the rights he or she holds in the apartment, and that the exemption is requested together with the declaration on the sale (section 49A(a)).

You can run a simulation of the expected betterment tax with the betterment tax calculator.

Replacement apartment: the window for selling the old one

Someone who buys a replacement apartment before selling the previous one holds two apartments for a while. The law provides (section 49C(1)) that the apartment being sold will still be treated as a single apartment if the other apartment was purchased to replace it within the period set by law before the sale. Under the current wording of the section the period is 24 months, but a temporary provision applies to someone who purchased the replacement apartment between 1 June 2023 and 31 May 2025, and their period is only 18 months. In other words, there is a window of time for selling the old apartment with an exemption, and the planning is to make sure the sale is signed before the window closes.

Following the state of emergency, these periods were extended in some cases. Tax Authority Implementation Instruction 2/2026 provides that a period under section 49C(1) of which at least one day falls between 28 February 2026 and 31 May 2026 is extended by three months from the end of the original period, and at least until 31 August 2026. The Minister of Finance may extend this period again (see the summary of the instruction on this site). Because the periods have changed several times in recent years, it is important to check the deadline in your own case according to the purchase date of the replacement apartment, and not to rely on a rule of thumb.

A common mistake: signing for the new apartment without setting a realistic timetable for selling the old one. If the window closes, the old apartment may be sold without an exemption.

One-time exemption for moving to a larger apartment

Section 49E of the Law allows, once only for each seller, a second apartment to be sold with an exemption as well. The main conditions: when the first apartment is sold, the seller owns only one additional residential apartment; the seller sells the additional apartment with an exemption within 12 months of the sale of the first apartment; the combined value of the two apartments does not exceed NIS 2,252,000 (an amount updated for 2025 and not adjusted in 2025 to 2027); and in the year before or the year after the sale of the additional apartment, a replacement apartment is purchased whose value is at least 75% of the value of the two apartments. Where the combined value of the two apartments is up to NIS 3,746,000, section 49E(a1) gives a partial exemption on the first apartment.

This route mainly suits families selling two small apartments in order to buy one larger apartment. Because of the ceiling and the cumulative conditions, it is worth checking eligibility before signing either of the transactions, since the order of signing and the deadlines are part of the conditions.

A small share in another apartment

Owning a share in an additional apartment does not always rule out the exemption. Under section 49C(3), another apartment in which the seller's share does not exceed one third, or one half if the share was inherited, is not treated for this purpose as an additional apartment. On the other hand, under section 49D, a right in an apartment held through a real estate association (for example, a company), at a rate exceeding one third, is treated as an additional apartment. Order matters: the presumption works when the main apartment is sold first. If the small share is sold first, the seller's main apartment will be counted as an additional apartment (Appeal (Tel Aviv) 25755-01-20 Taharlev v. Director of Real Estate Taxation, Tel Aviv District, 2020).

Planning means checking all ownerships, including small shares registered years ago and forgotten, and ownerships of the spouse. Under section 49(b), a seller and his or her spouse (except a spouse permanently living separately) and their children under 18 are treated as one seller. The Supreme Court applied this rule also to spouses who signed a property agreement (CA 3178/12 Shalmi v. Director of Real Estate Taxation Netanya, 2014).

An inherited apartment

There are two separate tools, and it is important not to confuse them:

Exemption on the sale of the apartment you inherited (section 49B(5)): given where the seller is the deceased's spouse, a descendant or a descendant's spouse; where the deceased owned only one residential apartment; and where the deceased would have been exempt had he or she sold it. This exemption stands separately from the heir's own single-apartment exemption.
An inherited apartment that does not "spoil" the exemption on your own apartment (section 49C(4)): where the conditions of kinship and the deceased's single apartment are met, the apartment you inherited is not counted as an additional apartment, and you can sell your own apartment as a single apartment.

Combining the two tools sometimes makes it possible to sell both the inherited apartment and your own apartment without betterment tax. The order, the deadlines and the deceased's eligibility are examined case by case, especially where the deceased had other assets or where the inheritance has not yet been registered. Two important rulings: the exemption on an inherited apartment is examined as if the deceased had sold the apartment, so limits such as the exemption ceiling for building rights apply to the apartment as a whole and not to each heir separately (CA 530/07 Director of Betterment Tax Central v. Yardeni Langsam, 2009); and the replacement apartment presumption in section 49C applies only to the single-apartment exemption, so a deceased who owned two apartments at the time of death does not meet the condition of only one apartment, even if one of them was purchased as a replacement apartment (Appeal (Nazareth) 20627-03-24 Cohen v. Property Tax Nazareth, 2025).

An apartment received as a gift

Someone who received an apartment as a gift cannot sell it with an exemption straight away. Under section 49F, if the recipient did not live in the apartment, the exemption will be given only four years after the day he or she became its owner; if the recipient lived in it permanently, three years after the day he or she began living in it as owner. For someone who received the apartment before the age of 18, the count starts from the day he or she turned 18.

The section applies not only to transferring an apartment as a gift. Under section 49F(c)(1), someone who received as a gift at least 50% of the price of the apartment within the three years before purchasing it is treated as having received the apartment as a gift, and the Supreme Court applied this to money received from parents (CA 3095/91 Lidor v. The Director, 1993). Where the apartment is jointly owned by spouses, the age of the older spouse is taken into account for counting the years from the age of 18. So someone who bought an apartment with a significant gift should check the earliest date of sale on which the exemption will apply.

Additional building rights

Where the price of the apartment is affected by unused building rights (for example, a penthouse or a ground-floor apartment with rights to extend), under section 49G the exemption applies only up to the value of the apartment without the additional rights. Where the value of the apartment without the rights is less than NIS 2,428,100 (an amount updated for 2025), a further, limited exemption is also given for the rights. Betterment tax is paid on the balance of the consideration attributed to the rights.

The planning here is mainly documentation: an appraisal that separates the value of the apartment from the value of the rights, and a contract that reflects the separation credibly. An unsupported valuation may lead to a higher assessment by the Tax Authority.

An expensive apartment: the exemption ceiling

The single-apartment exemption is subject to a ceiling (section 49A(a1)): NIS 5,008,000 (an amount updated for 2025 and not adjusted in 2025 to 2027). Where the sale price exceeds the ceiling, the proportional part of the betterment attributed to the excess is taxable. Sellers in this range should calculate the tax on the excess in advance and take it into account when deciding on the price, and where appropriate check the beneficial linear calculation on that part.

Deducting expenses

Section 39 of the Law allows expenses incurred in purchasing and selling the apartment to be deducted from the betterment, including improvement expenses (a renovation that improves the property, not routine repairs), brokerage fees on purchase and sale (up to 2% of the consideration, subject to an exception on sale), the fees of a lawyer, an appraiser and a surveyor, and registration fees paid on purchase. The safe way to prove an expense is with invoices, contracts and receipts. Appeals committees have sometimes recognised expenses without original invoices, on the basis of other evidence, but this is a difficult and uncertain route (for example Appeal (Haifa) 48140-01-13, 2017). So planning starts at the time of purchase: keep the documents, even if a sale seems far off.

Spreading the betterment over several years

Under section 48A(e), a seller who is an individual may ask for the betterment to be treated as if it accrued in equal parts over up to four tax years (or the ownership period, if shorter), ending in the year of sale. Spreading is worthwhile mainly for someone whose income in those years is low, such as pensioners or someone who had a period without income, because part of the betterment is taxed at his or her own tax brackets. The condition is that the seller has filed annual returns for the spreading years (except years for which the filing deadline has not yet passed).

Timing of the sale and surtax

Betterment from the sale of a residential apartment is included in income for surtax purposes only where the sale value exceeds NIS 5,385,285 (as at 2025 and 2026) and the sale is not exempt (section 121B(e) of the Income Tax Ordinance). Surtax is 3% on taxable income above NIS 721,560 a year (in 2024 to 2027), plus 2% on income from capital sources above the same amount. Sellers of an expensive apartment that is not exempt should check the effect in advance, because the date of sale and spreading can change the outcome.

An agreement between heirs: dividing an estate without tax

A first division of the estate assets between the heirs is not treated as a sale, so betterment tax does not apply to it. This way each heir can receive a whole asset without a tax event, provided the equalisation between the heirs is made from within the estate.

A first division of the estate assets between the heirs is not treated as a sale, so betterment tax does not apply to it (section 5(c)(4) of the Real Estate Taxation Law). This is so even where the division is made after an inheritance order or a probate order has been registered. This gives a significant planning tool: instead of the heirs being registered as co-owners and then selling shares to one another, they can divide the assets between them, so that each heir receives a whole asset, without a tax event. The Succession Law allows the estate to be divided by agreement between the heirs (section 110), and the court prefers division in kind, asset against asset (section 112).

The key condition is equalisation from within the estate. If an heir receives equalisation in money, or in money's worth that is not an estate asset, the part for which the equalisation was given is treated as sold and is taxable. Equalisation from money in the estate is possible: the Tax Authority recognised equalisation from the proceeds of the sale of an estate asset that were deposited in the estate administrator's trust account and had not yet been divided (Real Estate Taxation Implementation Instruction 7/2010). By contrast, the appeals committee rejected an appeal by an heir who received a payment from her brother, among other things because the heirs had already divided the property in practice for about 20 years, and because the payment was financed, among other things, by a mortgage the brother took out and not from the estate assets (Appeal (Haifa) 34276-10-21 Freitag v. Director of Real Estate Taxation Haifa, 2023).

Only the first division is exempt. Under Implementation Instruction 7/2010:

Where the heirs allow the surviving parent to enjoy the assets and their income, that alone is not a first division, and they can still divide the assets later.
Where the heirs have acted for decades according to the inheritance order and carried out transactions in the assets, such as a sale or a gift, a late division is no longer a "first division".
The division may be made in stages, and amending a division agreement that has not yet been carried out in practice is not treated as a further division.
The division need not preserve the value ratios in the inheritance order, but a large difference in value without a reasonable explanation shifts to the heirs the burden of showing that no consideration was given from outside the estate.

The estates of spouses, or of a parent and child, are treated as one estate as long as their division has not been completed (section 5(c)(4)). So where the second parent dies before the first estate has been divided, the assets of both can be divided together. If the first parent's estate has already been divided, this possibility is lost.

Documentation decides the outcome: a written division agreement, an appraisal of each asset and details of the equalisation and its source. Where heirs mixed the division of the estate with a business settling of accounts between them, and the arbitral award that divided the assets did not make it possible to know what passed between the brothers, the appeals committee treated the division as a taxable sale (Appeal (Central) 22129-12-17 Eini v. Director of Betterment Tax Central Region, 2019).

A sale of a share in an apartment from one heir to another, outside a first division, is an ordinary sale. The Supreme Court held that an heir who sold her brother part of the rights in an apartment she had inherited was not entitled, on that sale, to the exemption for an inherited apartment, because the deceased would not have been entitled to an exemption on selling part of her rights either (CA 8469/11 Director of Betterment Tax Rehovot v. Shein, 2013).

Another route is renouncing the inheritance under section 6 of the Succession Law: an heir who renounced is regarded, to the extent of the renunciation, as never having been an heir. Renunciation is possible only before the estate is divided, only in favour of the spouse, a child or a sibling of the deceased, and a conditional renunciation is void. An heir who has transferred his or her share in the estate by agreement under section 7 of the Succession Law can no longer renounce.

Aggressive planning: where the line is

Legitimate tax planning uses an exemption as it was set. The Supreme Court held, by majority, that owners who renovated an apartment shortly before selling it, so that it would be a residential apartment and qualify for the exemption, did not carry out an artificial transaction, because there is nothing wrong with preparing an apartment for residence before selling it (CA 6107/20 Director of Real Estate Taxation Tel Aviv v. Maayan Nira, 19.7.2022).

On the other hand, a step designed mainly to get around a limit set by the law is exposed to being disregarded under section 84. Examples:

Transferring an apartment as a gift to a relative so that he or she sells it under his or her own exemption: the law blocks this with a waiting period of three or four years (section 49F), and beyond that the step may be examined as an artificial transaction.
An "estate division" that is in fact a sale between heirs, with a payment coming from outside the estate: the part paid for is treated as sold (Freitag; Eini).
Presenting documents that do not reflect the real transaction, or not reporting consideration: this is no longer a question of planning. A false declaration exposes you to penalties and to criminal liability.

What happens when the planning does not hold: tax difference and penalties

Where the Tax Authority does not accept the planning, it recalculates the tax. If the real tax is higher than the tax you reported, the difference is called a "deficit" in the Law (section 95(c)). You pay the difference, plus linkage differences and interest. In some cases a penalty is added as well:

A penalty of 15% of the difference: where the difference exceeds half of the real tax and was caused by negligence in the declaration (section 95(a)).
A penalty of 30% of the difference: where the difference was created wilfully and with intent to evade payment of the tax (section 95(b)).
A penalty of 30% of the difference, even without intent to evade: where the difference exceeds NIS 500,000 and half of the tax, and arises from planning that was not reported, meaning an action that had to be reported and was not, an action contrary to a tax ruling you received, or a transaction determined to be artificial that you did not report (section 95(b1)).

Example: the real tax is NIS 1,200,000 and you reported NIS 400,000. The difference is NIS 800,000, and a 30% penalty is NIS 240,000. The penalty is paid in addition to the difference itself and the linkage differences and interest.

The Income Tax (Tax Planning Requiring Reporting) Regulations set out actions that must be reported, and they apply to betterment tax as well. Most of them concern transactions between relatives in large amounts, for example selling an asset to a relative that produces a loss of at least NIS 2 million. Reporting the planning openly prevents the special penalty in section 95(b1).

Criminal liability

Open tax planning, reported to the Tax Authority as it is, is not an offence even if the Authority does not accept it: the result is an assessment, a tax difference and sometimes a penalty. The offence begins with concealment and misrepresentation. The Horowitz judgment set out the distinction as follows: tax avoidance is the result of legitimate tax planning, it is open and is carried out within the law; tax evasion usually requires concealing real facts and creating a false impression (CrimA 1182/99 Horowitz v. State of Israel, PD 54(4) 1).

The main offences in the Real Estate Taxation Law (section 98):

Making a declaration, statement or notice knowing that it is untrue: up to two years' imprisonment, or a fine that may reach three times the tax not paid (section 98(c)).
An act intended to evade tax or to help another evade tax, such as a false declaration or contract, a false answer to the Tax Authority, or the use of fraud, deceit or a scheme: up to seven years' imprisonment, a fine of twice the tax evaded, or both (section 98(c2)).
Destroying or concealing documents of value for calculating the tax: up to one year's imprisonment (section 98(b1)).
Failing to deliver a declaration or document that must be delivered, without sufficient reason: up to one year's imprisonment, or a fine that may reach twice the tax not paid (section 98(a)).

Liability also applies to those who help: anyone who helped another prepare a declaration knowing it to be untrue, or filed it as an attorney-in-fact, is treated like the person who made it (section 98(c1)). A conviction does not release anyone from paying the tax itself (section 100). Where an indictment is filed for the act, the administrative penalty on the difference is not imposed in addition, and if it was paid, it is refunded (section 95(b3)).

Where a step is borderline, the safe route is to ask the Tax Authority for a tax ruling before the transaction, or to report the planning openly in the declaration.

When is the planning "locked in"?

The date of sale for tax purposes is set by the signing of the contract, and the 30 days for reporting to the Tax Authority run from it. In practice, the price, the date and the identity of the apartment being sold are settled in the negotiations and signed in the contract, so most of the decisions in this article are made before signing. In complex cases (inheritances with several assets, building rights, real estate associations), applying to the Tax Authority for a tax ruling before the transaction may also be considered.

Common mistakes

The common mistakes are selling the apartment with the lower betterment with the exemption, buying a replacement apartment without checking the deadline for selling the old one, forgetting an inherited share in an apartment or your spouse's apartment, selling an apartment received as a gift before the waiting period ends, losing receipts, signing without calculating the tax in advance, and registering heirs as co-owners instead of a division agreement.

Selling the apartment with the lower betterment first with the exemption, and then paying full tax on the more profitable apartment.
Buying a replacement apartment without checking the deadline for selling the old one with an exemption.
Forgetting a small inherited share in an apartment, or an apartment registered in the spouse's name.
Selling an apartment received as a gift before the waiting period has ended.
Throwing away receipts for renovation and brokerage, and losing deductions that would have reduced the tax.
Signing a contract without an advance tax calculation, and discovering the amount of tax only in the assessment.
Registering heirs as co-owners and then selling shares to one another, instead of dividing the estate with a first division agreement.

How tax planning works at the office

Planning starts with a review of all the property in the family, the purchase dates, inheritances and gifts, continues with calculating the tax under each possible scenario, and ends with an order of steps: what is sold first, by when, and under which track it is reported.

At the first meeting we go over all the property in the family, the purchase dates and any inheritances and gifts. We then calculate the tax under each of the possible scenarios and build an order of steps: what is sold first, by when, and under which track it is reported. Where there is an estate, we draft a division agreement with appraisals and full documentation. Where a step is borderline, we consider applying for a tax ruling. Full representation in selling an apartment, including reporting to the Tax Authority, is described on the selling an apartment page.

Frequently asked questions

Can I choose which apartment will be sold with the exemption?

Where the exemption conditions are met for the apartment being sold, the seller requests the exemption in the report. Where there are two apartments, in practice the choice is made through the order of sales and the dates, so it is important to plan them in advance.

How long do I have to sell the old apartment after buying a new one?

Under the current wording of the law, 24 months from the purchase of the new apartment. Someone who purchased the new apartment between 1 June 2023 and 31 May 2025 must sell the old one within 18 months. Following the state of emergency, extensions were given for some of the periods, so the exact deadline should be checked according to the purchase date.

I inherited an apartment from my parents and I have an apartment of my own. Will I pay betterment tax?

Not necessarily. Under the conditions in sections 49B(5) and 49C(4), it is sometimes possible to sell both apartments without betterment tax. The conditions depend on the kinship with the deceased and on the deceased having had only one residential apartment.

My parents helped me buy an apartment. Does that affect betterment tax?

Possibly. If you received as a gift at least 50% of the price of the apartment in the three years before the purchase, the apartment is treated as a gift for the purposes of section 49F, and a waiting period then applies before a sale with an exemption.

Which expenses may be deducted from betterment tax?

Purchase and sale expenses such as brokerage (up to 2%), the fees of a lawyer, an appraiser and a surveyor and registration fees, and improvement expenses such as a significant renovation, provided they have not already been deducted under the Income Tax Ordinance. It is worth keeping an invoice and a receipt for every expense.

One heir wants to take the apartment and pay his siblings. Is there tax?

It depends on what the equalisation is paid from. Equalisation from the estate assets, as part of a first division, is not a sale. A payment from the heir's own money, for example from a mortgage he took out, turns the part paid for into a taxable sale.

What is the difference between tax planning and tax evasion?

Tax planning chooses, on the basis of real facts, between routes the law offers, and reports them as they are. An artificial step whose main purpose is to reduce tax is exposed to being disregarded under section 84, and a false declaration exposes you to penalties and to criminal liability.

Sources

Real Estate Taxation (Betterment and Acquisition) Law, 5723-1963: sections 5(c)(4), 39, 48A, 49, 49A, 49B, 49C, 49D, 49E, 49F, 49G, 84, 95, 98, 100.
Succession Law, 5725-1965: sections 6, 7, 110, 112.
Income Tax Ordinance, section 121B; Income Tax (Tax Planning Requiring Reporting) Regulations.
Israel Tax Authority: Real Estate Taxation Implementation Instruction 7/2010 (division of estate assets between heirs); Real Estate Taxation Implementation Instruction 2/2026 (extension of deadlines, 30.3.2026).
CA 530/07 Director of Betterment Tax Central v. Yardeni Langsam (2009); CA 3178/12 Shalmi v. Director of Real Estate Taxation Netanya (2014); CA 3095/91 Lidor v. The Director (1993). CA 8469/11 Director of Betterment Tax Rehovot v. Shein (2013); CA 6107/20 Director of Real Estate Taxation Tel Aviv v. Maayan Nira (2022); CrimA 1182/99 Horowitz v. State of Israel, PD 54(4) 1.
Appeal (Tel Aviv) 25755-01-20 Taharlev v. Director of Real Estate Taxation (2020); Appeal (Nazareth) 20627-03-24 Cohen v. Property Tax Nazareth (2025); Appeal (Haifa) 48140-01-13 (2017). Appeal (Central) 22129-12-17 Eini (2019); Appeal (Haifa) 34276-10-21 Freitag (2023).

Disclaimer. The information on this page is general only. It does not constitute legal advice, tax advice or an opinion, and it is not a substitute for a specific review by a lawyer or tax adviser on the facts of each case. Tax planning depends on complete and accurate information, and even a small change in the facts, the dates or the wording of the documents may change the outcome. The legislation, the amounts, the implementation instructions and the positions of the Tax Authority change from time to time; implementation instructions reflect the position of the Tax Authority and do not bind the court, and the judgments mentioned on this page were given in particular circumstances. Nothing on this page is a promise of a result, an assessment or a particular amount of tax, and you should not act or refrain from acting on the basis of the information on it. Nothing on this page is advice on criminal exposure in a particular matter; anyone concerned about such exposure should seek specific legal advice. Use of the information is at the user's sole responsibility, and the office is not liable for any damage or tax liability arising from reliance on it without specific advice. The amounts on this page are as updated for 2025, and the page was updated according to the wording of the law and the case law as at 22.10.2026.

Selling an apartment? Check the tax first

In one meeting before advertising, we go over the property in the family, calculate the scenarios and build an order of steps.

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