Israel Mas Rehisha Property Purchase Tax 2026
Calculate Israel Mas Rehisha (Purchase Tax, מס רכישה) for residential property 2026. Three tiers: first home (favorable progressive brackets up to ILS 6.05M), additional homes / investors (5%+ flat from first shekel), foreign residents (8%+ from first shekel). Indexed thresholds set by Israel Tax Authority.
First Home Buyer Brackets 2026
Single residential property (yechida yechida) for Israeli resident — progressive purchase tax: 0% up to ILS 1,978,745; 3.5% on ILS 1,978,745–2,347,040; 5% on ILS 2,347,040–6,055,070; 8% on ILS 6,055,070–20,183,565; 10% above. Available only when buyer (and spouse) own no other residential property in Israel at time of purchase. 18-month grace period to sell previous home if upgrading.
Investor / Second Home Tax
If buyer (or spouse) already owns residential property: flat 8% on first ILS 6,055,070; 10% above. Includes properties held abroad in some cases — verify with Tax Authority. Significantly higher than first-home rates. Designed to cool investor demand. Verify current 'mas hatslama' (extra purchase tax on investment properties) rules — has changed multiple times.
Foreign Resident Tax
Foreign (non-Israeli-resident) buyer pays: 5% on first ILS 6,055,070; 10% above. Higher than Israeli first-home rates but lower than investor (Israeli already-owning) rates. 'Foreign resident' = not Israeli tax resident for 24+ months before purchase. Documentation must be lodged with Tax Authority within 30 days of contract signing.
Olim and Special Exemptions
New immigrants (olim chadashim) within 7 years of aliyah qualify for reduced rates: 0.5% on first ILS 1,978,745; 5% above (combined with regular bracket structure). Returning residents may qualify under certain conditions. Disabled persons (nichut 50%+), bereaved families, and IDF wounded may receive partial exemption. Apply via NII confirmation + Tax Authority Form 7000.
Sources: Israel Tax Authority (rasha.mof.gov.il), Land Taxation Law 5723-1963, Annual Tax Authority Brackets. Last updated: May 2026.