Taxation · Intent: informational
Property taxation in Israel
Israeli taxation does not depend on the property alone: it depends on your status, how many homes you hold, and the chronology of your transactions. The same purchase is not taxed identically across profiles.
1. On purchase: Mas Rechisha
Acquisition tax applies in brackets and depends on status: resident with a single home, multi-property resident, non-resident, new immigrant. Status is qualified before signature, not after.
- Residency status
- Single or additional home
- Specific entitlements (olé hadash)
- Buy / sell chronology
2. On sale: Mas Shevach
Capital gains tax applies to the difference between acquisition and sale price, after admitted deductions. Exemptions depend on strict holding and status conditions.
- Tax base and deductions
- Exemption conditions
- Holding period
- Coordination with the next purchase
3. Rental income
Rental income falls under distinct regimes depending on amount and elected option. The chosen regime directly changes an investment's net yield.
4. Non-residents
Non-resident status changes acquisition tax, rental taxation and capital gains treatment. It must be established at the very start of the project.
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Frequently asked questions
Does taxation depend on how many homes I own?›
Does a new immigrant get a specific regime?›
Can I compute my taxation myself?›
What would the tax impact be in your situation?
Status, number of homes, timeline: David reconstructs your likely tax position and flags what must be validated.
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Nature of the informationExplanatory, non-contractual content. Official brackets belong to the Israel Tax Authority and must be confirmed by a professional.