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Purchase tax calculator

How much purchase tax you'll pay on an apartment in Israel, and how each bracket adds up to it. Brackets updated for 2026.

₪
Purchase tax₪20,5380.82% of the price

Bracket by bracket

Price bracketRateAmount in the bracketTax
₪0 – ₪1,978,7450.0%₪1,978,745₪0
₪1,978,745 – ₪2,347,0403.5%₪368,295₪12,890
₪2,347,040 – ₪6,055,0705.0%₪152,960₪7,648
₪6,055,070 – ₪20,183,5658.0%₪0₪0
Above ₪20,183,56510.0%₪0₪0

Brackets as of 16 January 2024, frozen by law until 15 January 2028. Special cases (replacement home, new immigrants, people with disabilities, land) aren't covered.

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Common questions

Who counts as buying an only home?

Someone who, after the purchase, owns no other residential apartment in Israel or abroad, apart from small exceptions such as minor inherited shares. A replacement home can also qualify if the previous apartment is sold within the period the law allows.

How much purchase tax is there on an investment apartment?

8% of the price up to ₪6,055,070 and 10% above that, starting from the first shekel. There's no exemption bracket for an additional apartment.

When do the purchase tax brackets change?

Normally every 16 January, in line with the consumer price index. The Arrangements Law froze them, so the current brackets stay in force until 15 January 2028.

When do I pay purchase tax?

Generally within 60 days of the purchase. Late payment adds interest and linkage, so it's worth planning it into the cash you need at closing.