The 2026 rates
Foreign resident / non-resident (and residents buying an additional home)
| Portion of price | Rate |
|---|---|
| Up to ₪6,055,070 | 8% — from the first shekel |
| Above ₪6,055,070 | 10% |
Israeli resident buying a single (sole) home — for comparison
| Portion of price | Rate |
|---|---|
| Up to ₪1,978,745 | 0% |
| ₪1,978,745 – ₪2,347,040 | 3.5% |
| ₪2,347,040 – ₪6,055,070 | 5% |
| ₪6,055,070 – ₪20,183,565 | 8% |
| Above ₪20,183,565 | 10% |
Brackets are set annually and are frozen for 2025–2027. A foreign national who is not an Israeli tax resident is generally taxed on the higher ("additional property") schedule — 8% from the first shekel — even if they hold Israeli citizenship. Reduced rates may apply to a new immigrant (Oleh); confirm eligibility. Sources: Israel Tax Authority purchase-tax brackets 2026; Land Taxation Law.
What foreign buyers should know
- No 0% tier. An Israeli buying a first home pays 0% on the first ~₪1.98M. A non-resident pays 8% from shekel one — that's the "foreign-buyer premium" shown in the calculator.
- Citizenship doesn't help by itself. What matters is Israeli tax residency, not passport. A citizen living abroad is generally taxed as a non-resident buyer.
- Deadline. Purchase tax is generally declared and paid within 60 days of the transaction date.
- Oleh (new immigrant) rates. If you make Aliyah you may qualify for a reduced schedule — worth checking before you buy, as timing can matter.
Planning a purchase — with a licensed professional
This is an independent information resource and free calculator — not a law or tax firm, and it does not represent buyers. Purchase-tax filing, Oleh eligibility, and structuring should be handled by a licensed Israeli professional (lawyer / CPA / licensed tax representative). Tell us about your purchase and we'll point you in the right direction.
Get pointed to a licensed professionalFrequently asked questions
How much purchase tax does a foreigner pay in Israel?
A non-resident (or a resident buying an additional home) pays 8% on the price up to ₪6,055,070 and 10% on any amount above that, from the first shekel — there is no 0% tier. On a ₪2,800,000 apartment, for example, that is ₪224,000 (8%). Reduced rates may apply to new immigrants.
Do I pay more purchase tax as a foreigner than an Israeli?
Yes, substantially. An Israeli buying a sole home pays 0% on the first ~₪1.98M and lower rates up to ₪6M; a non-resident pays 8% from the first shekel. The calculator shows the exact difference for your price.
Does Israeli citizenship reduce my purchase tax?
Not by itself. Purchase-tax rates depend on Israeli tax residency, not citizenship. A citizen who lives abroad and is not an Israeli tax resident is generally taxed on the higher, non-resident schedule.
When is purchase tax due?
Purchase tax is generally declared and paid within 60 days of the transaction date. Late payment can add interest and indexation. A lawyer handling the conveyance usually files it as part of the transaction.
Is this calculator official tax advice?
No. It is a general estimate for comparison, based on the 2026 brackets, and is not tax advice or a filing. It does not cover every situation (Oleh rates, mixed-use property, group deals, reliefs). Confirm your exact liability with a licensed Israeli professional.