Mas Rechisha Purchase Tax Calculator

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Purchase Price (NIS)


Property





You and/or your spouse do not own a residential property in Israel, or you and/or your spouse own an additional residence and intend to sell it within 24 months of this purchase, or—if you’re buying from a developer—within 12 months of receiving the Certificate of Occupancy (Tofes 4), whichever is later. 
You and/or your spouse own a residential property in Israel, or you and/or your spouse own an additional residence and do not intend to sell it within 24 months of this purchase, or—if purchasing from a developer—within 12 months of receiving the Certificate of Occupancy (Tofes 4), whichever is later.
Includes land that is available for development, and land that is designated for agricultural purposes.

Buyer








 
You and/or your spouse made Aliyah within the last seven years prior to 15.8.2024 (excluding mandatory army service). You may already own a home in Israel, but this property purchase will be for your place of residence. You are eligible to receive the “Oleh” rate once. You may select either of the two “Oleh” rates.
You and/or your spouse made Aliyah within the last seven years (excluding mandatory army service), or you and/or your spouse intend to make Aliyah within the next 12 months. The “Oleh” rate applies to purchases below 20,000,000 NIS made on or after 15.8.2024. For transactions above this amount, select “Israeli Resident.” The property must be your sole residence in Israel; if you already own a property, select “Additional residence in Israel”. For new construction, the “Oleh” rate applies if you make Aliyah within three years of the purchase date or by the date of Tofes 4 (Letter of Occupancy), whichever comes first. You are eligible to receive the “Oleh” rate once.
When purchasing a sole residence in Israel, foreign residents are treated as Israeli residents who are
purchasing an additional residence (“investors”).

Mas Rechisha Due (NIS)

Read our guide on Mas Rechisha for more information on Purchase Tax, applicable tax rates, and special situations. For non-residential real estate and undeveloped land, different rates may apply.

 The Mas Rechisha Calculator is for illustrative purposes only.  Please consult a real estate lawyer before
entering into any real estate transaction.

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