Calculator
Israel Purchase Tax Calculator 2026 (Mas Rechisha)
Enter the price and choose the buyer type — the calculator applies the Israel Tax Authority brackets.
Purchase tax
₪20,538
effective rate: 0.8%
Bracket breakdown
| Part of price | Rate | Tax |
|---|---|---|
| ₪0 – ₪1,978,745 | 0% | ₪0 |
| ₪1,978,745 – ₪2,347,040 | 3.5% | ₪12,890 |
| ₪2,347,040 – ₪2,500,000 | 5% | ₪7,648 |
An estimate based on the Israel Tax Authority 2026 brackets. Your lawyer will confirm the exact amount and your eligibility for benefits.
How purchase tax is calculated
Purchase tax (Mas Rechisha, מס רכישה) is paid by the buyer of any real estate in Israel. It is progressive: the price is split into brackets and each part is taxed at its own rate. So the tax on a ₪3,500,000 apartment is not 5% of the whole price, but the sum of the tax in each bracket.
What matters most is whether the apartment will be your only home. For an Israeli resident buying a sole residence, the first ₪1,978,745 are tax-free. For an additional apartment and for foreign residents, the rate starts at 8% from the first shekel.
The 2026 bracket amounts are frozen by law until 15 January 2028. The 8% and 10% rates for a non-sole apartment are set by a temporary provision valid until 31 December 2026.
Purchase tax brackets 2026
Sole residence, Israeli resident
| Part of price | Rate |
|---|---|
| ₪0 – ₪1,978,745 | 0% |
| ₪1,978,745 – ₪2,347,040 | 3.5% |
| ₪2,347,040 – ₪6,055,070 | 5% |
| ₪6,055,070 – ₪20,183,565 | 8% |
| above ₪20,183,565 | 10% |
Additional apartment, Israeli resident
| Part of price | Rate |
|---|---|
| ₪0 – ₪6,055,070 | 8% |
| above ₪6,055,070 | 10% |
Foreign resident (even if it is their only apartment)
| Part of price | Rate |
|---|---|
| ₪0 – ₪6,055,070 | 8% |
| above ₪6,055,070 | 10% |
New immigrant, sole residence (Reg. 12A)
| Part of price | Rate |
|---|---|
| ₪0 – ₪1,978,745 | 0% |
| ₪1,978,745 – ₪6,055,070 | 0.5% |
| ₪6,055,070 – ₪20,183,565 | 8% |
Oleh with aliyah before 15.08.2024 — previous benefit (Reg. 12)
| Part of price | Rate |
|---|---|
| ₪0 – ₪1,988,090 | 0.5% |
| above ₪1,988,090 | 5% |
Need an exact figure for your deal?
Inna will help you find an apartment in Netanya and understand the full cost of buying up front, including tax and benefits.
Call InnaFAQ
When is an apartment considered a sole residence?+
When the buyer, their spouse and children under 18 own no other apartment in Israel. A share of up to one third in another apartment, or an inherited share of up to half, does not count. If you own an apartment and sell it within 24 months of buying the new one, the new one also counts as a sole residence.
What purchase tax benefits do new immigrants get?+
A new immigrant buying a sole residence from one year before aliyah until seven years after it pays 0% up to ₪1,978,745, 0.5% up to ₪6,055,070 and 8% up to ₪20,183,565. Above that price the benefit does not apply. Those who made aliyah before 15 August 2024 may choose the previous benefit instead: 0.5% up to ₪1,988,090 and 5% above — it also applies to a non-sole apartment, provided you live in it. The benefit is granted once.
How much purchase tax on a Mechir LaMishtaken apartment?+
There are no special brackets for the program: tax is calculated on the regular sole-residence brackets, based on the price you actually pay the developer. Thanks to the discounted price, many such apartments fall into the 0% bracket or pay little tax.
When is purchase tax paid?+
The transaction must be reported to the Tax Authority within 30 days of signing, and the tax paid within 60 days. The buyer’s lawyer usually handles this.
What other costs are there when buying?+
Lawyer (usually 0.5–1% + VAT), agent (typically 2% + VAT), bank appraisal and mortgage fees. See the full guide to taxes and costs when buying an apartment.
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