Israeli Legal Guidance
for Non-Residents Worldwide

Yes, a non-resident can buy a building plot in Israel, but the tax and planning rules differ from buying a finished apartment. Purchase tax on land is a flat 6% rather than the residential rates, with a partial refund if you obtain a building permit for a home within a set period. Before buying, you must confirm the plot is zoned for residential building, because agricultural or unzoned land often cannot be built on at all.

A clergy member invited to serve a recognised religious community in Israel applies for an A/3 clergy visa under the Entry to Israel Law 1952. It is not a tourist visa and not a general work permit. A recognised religious institution must invite and sponsor the applicant, and the Population and Immigration Authority issues the visa for up to one year at a time, renewable while the person continues to serve that community.

It is complicated. A moshav farm unit, or nachlah, is usually leased from the Israel Land Authority and cannot be divided among heirs. Under Section 114 of the Succession Law 1965, an agricultural holding that would be harmed by division passes to a single heir who is able to work it, and that heir compensates the other heirs for their shares. A non-resident heir who cannot farm or reside on the unit often ends up receiving compensation rather than the holding itself.

Often yes. Under Section 170 of the Income Tax Ordinance 1961, an Israeli payer must deduct withholding tax at source on many payments made to a non-resident, unless the recipient produces an exemption or reduced-rate certificate from the Israeli assessing officer. Without such a certificate the bank and the tax rules can require withholding at a high default rate before the money leaves Israel. A treaty may lower the rate, but the reduction usually has to be claimed in advance.