I own a home abroad. Which purchase tax table applies?

If you own residential property anywhere outside Israel, you are an investor/second-home buyer and Table B applies (8% on the first NIS 6,055,070, 10% above). Table A (starting with a 0% band) only applies to buyers who have no residential property anywhere — in Israel or abroad.

When exactly must purchase tax be paid?

Purchase tax must be paid within 30 days of the date of the purchase agreement (chozeh mekar). Your attorney files the declaration and pays the tax from the funds you provide. Late payment triggers interest at approximately 4% per year plus inflation linkage, and can delay Land Registry registration.

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Israeli Property Purchase Tax Calculator

Estimate the purchase tax (mas rechisha) you will pay when buying Israeli real estate — based on price, property type, and your buyer eligibility status.

Israeli purchase taxmas rechisha calculatorbuy property Israel non-residentIsrael property tax rates

Purchase tax (mas rechisha) is one of the most significant transaction costs when buying Israeli property — especially for non-resident investors. At 8% for properties under NIS 6 million, it adds NIS 200,000 to the cost of a NIS 2.5 million apartment. Understanding which rate applies before making an offer is essential for accurate budgeting.

The key distinction is between Table A (eligible buyer — no other residential property anywhere) and Table B (investor or second-home buyer — owns property in Israel or abroad). Most non-resident buyers with a home in their own country will be in Table B.

The calculator above uses 2025 bracket thresholds. These are adjusted periodically by the government. Always confirm current rates with your attorney before completing the purchase.

Enter Your Details

Answer the questions below to generate your estimate.

Purchase price of the property

Enter the agreed sale price in Israeli Shekels.

NIS

What is your buyer status?

Eligibility for Table A rates depends on whether you own property anywhere else.

Property type

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Educational Estimate — Not Legal Advice

This calculator provides approximate educational estimates only. Results are based on typical cases and general legal principles. They are not binding, legally accurate in your specific situation, or a substitute for professional advice. Always consult a qualified Israeli attorney before taking any legal or financial action. IsraelNonResident.com accepts no liability for decisions made based on calculator outputs.

How This Estimator Works

The calculator applies Israel's 2025 purchase tax brackets progressively — the same method used by the Israel Tax Authority. For each price range the applicable rate is applied only to the portion of the price within that bracket, not the full purchase price.

Common Mistakes to Avoid

Assuming Table A rates apply because you plan to live in the property — Table A eligibility requires no other residential property anywhere in the world
Not budgeting for purchase tax separately from the purchase price — it is not deducted from the property price but is an additional cost
Missing the 30-day payment deadline — interest accrues immediately and the Land Registry transfer is blocked until payment is made
Relying on Oleh rates without confirming aliyah status with the Ministry of Interior

When to Consult an Israeli Attorney

Before making an offer on an Israeli property — the applicable tax rate significantly affects your total acquisition cost
If you are unsure about your eligibility status — the line between Table A and Table B is clear but fact-specific
If you are considering purchasing through a company structure — corporate buyers have different tax treatment

Frequently Asked Questions

Purchase tax (mas rechisha) is a tax paid by the buyer on the acquisition of Israeli real estate. It is calculated as a progressive percentage of the purchase price. The rate depends on whether you are an eligible first-time buyer (Table A, lower rates) or an investor/second-home buyer (Table B, starting at 8%). It must be paid within 30 days of signing the purchase agreement.

Related Guides

Purchase Tax for Non-Residents

How much purchase tax do non-residents pay?

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