The apartment
Purchase tax
Other buying costs
Typical costs on top of the price. Change them to your quotes. VAT is added to the lawyer and the agent.
How it's calculated
- Each part of the price pays the rate of its bracket. Only the part above a line pays the higher rate.
- Single home: 0% up to ₪1,978,745, 3.5% up to ₪2,347,040, 5% up to ₪6,055,070, 8% up to ₪20,183,565, 10% above.
- Additional home: 8% up to ₪6,055,070, 10% above. If you sell your old home within 18 months, you may pay as a single home.
- New immigrant (one home, within 7 years of aliyah, once): 0% up to ₪1,978,745, 0.5% up to ₪6,055,070, then the single-home rates.
- Disabled buyer (eligible groups, a home to live in, up to twice): 0% up to ₪1,978,745 and 0.5% on the rest up to ₪2.5 million. Above ₪2.5 million, or not a single home: 0.5% of the whole price.
- The brackets have not changed since 16 January 2024 and are frozen until 15 January 2028 (no CPI update). Purchase tax is usually due within 60 days of signing.
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