{"id":12181,"date":"2026-10-12T01:01:04","date_gmt":"2026-10-11T22:01:04","guid":{"rendered":"https:\/\/rs-nadlan.com\/?p=12181"},"modified":"2026-10-12T13:46:21","modified_gmt":"2026-10-12T10:46:21","slug":"purchase-tax-israel-2026-brackets","status":"publish","type":"post","link":"https:\/\/rs-nadlan.com\/en\/purchase-tax-israel-2026-brackets\/","title":{"rendered":"Purchase Tax in Israel 2026 (Mas Rechisha): Brackets, Single Apartment vs. Additional Apartment and How to Calculate"},"content":{"rendered":"<p>Purchase tax in Israel in 2026 (mas rechisha) is one of the largest costs in any real estate transaction, and it is often determined not by the price of the apartment but by what is already registered in your name. The very same apartment, at the very same price, can cost one buyer about \u20aa120,000 in tax and another buyer about \u20aa360,000. In this guide we walk through the brackets in force this year, the difference between a single apartment and an additional apartment, the track for those upgrading their home and the special cases, and we work through two complete examples of an apartment in Ramat Aviv.<\/p>\n<h2>What is purchase tax and who pays it<\/h2>\n<p>Purchase tax is imposed on the buyer, not the seller, on every acquisition of a real estate right: an apartment, a house, a plot of land or a share in any of these. The basis for the calculation is the value of the right, which is usually the price stated in the contract. When the transaction price is unusually low compared with market value, for example in a deal between relatives or a distressed sale, the Israel Tax Authority may set a higher value and calculate the tax accordingly.<\/p>\n<p>Two points matter from the outset. First, the tax is calculated in brackets, like income tax. Each rate applies only to the part of the value that falls within that bracket, not to the whole price. Second, the decisive question is whether the apartment you are buying will be your only apartment. This definition includes your spouse and your minor children, and it carries many nuances, such as inherited shares and apartments that are not fit for habitation. We covered this in detail in our article on <a href=\"https:\/\/rs-nadlan.com\/en\/who-is-considered-a-homeowner\/\">who counts as an apartment owner<\/a>, and here we focus on the calculation itself.<\/p>\n<h2>Purchase tax brackets in Israel for 2026: frozen until January 2028<\/h2>\n<p>Normally the brackets are updated every January 16 in line with the change in the consumer price index. Under the Economic Arrangements Law this update was frozen, and the brackets are not index linked until January 15, 2028. In practical terms, the same ceilings that applied last year apply in 2026, while apartment prices keep rising. Every increase in the price of an apartment therefore moves into the higher brackets more quickly.<\/p>\n<h3>Brackets for a single apartment<\/h3>\n<ul>\n<li>Up to \u20aa1,978,745: exempt, 0%.<\/li>\n<li>On the portion between \u20aa1,978,745 and \u20aa2,347,040: 3.5%.<\/li>\n<li>On the portion between \u20aa2,347,040 and \u20aa6,055,070: 5%.<\/li>\n<li>On the portion between \u20aa6,055,070 and \u20aa20,183,565: 8%.<\/li>\n<li>On the portion above \u20aa20,183,565: 10%.<\/li>\n<\/ul>\n<h3>Brackets for an additional apartment<\/h3>\n<ul>\n<li>Up to \u20aa6,055,070: 8% from the first shekel, with no exemption.<\/li>\n<li>On the portion above \u20aa6,055,070: 10%.<\/li>\n<\/ul>\n<p>The rates for an additional apartment, 8% and 10%, were set by a temporary provision in force until December 31, 2026. As of October 2026 no decision has been made on what will apply afterwards, so anyone planning to sign close to the end of the year or later should check the legal position on the signing date with their lawyer.<\/p>\n<h2>Israel purchase tax table 2026: single apartment versus additional apartment<\/h2>\n<p>The table brings both tracks together, along with the cumulative tax at the end of each bracket, so you can quickly estimate the tax on an apartment in any price range. The figures are valid for 2026 under the frozen brackets.<\/p>\n<table>\n<thead>\n<tr>\n<th>Portion of value (\u20aa)<\/th>\n<th>Single apartment<\/th>\n<th>Cumulative tax, single apartment<\/th>\n<th>Additional apartment<\/th>\n<th>Cumulative tax, additional apartment<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 1,978,745<\/td>\n<td>0%<\/td>\n<td>0<\/td>\n<td>8%<\/td>\n<td>158,300<\/td>\n<\/tr>\n<tr>\n<td>1,978,745 to 2,347,040<\/td>\n<td>3.5%<\/td>\n<td>12,890<\/td>\n<td>8%<\/td>\n<td>187,763<\/td>\n<\/tr>\n<tr>\n<td>2,347,040 to 6,055,070<\/td>\n<td>5%<\/td>\n<td>198,292<\/td>\n<td>8%<\/td>\n<td>484,406<\/td>\n<\/tr>\n<tr>\n<td>6,055,070 to 20,183,565<\/td>\n<td>8%<\/td>\n<td>1,328,571<\/td>\n<td>10%<\/td>\n<td>1,897,255<\/td>\n<\/tr>\n<tr>\n<td>Above 20,183,565<\/td>\n<td>10%<\/td>\n<td>By value<\/td>\n<td>10%<\/td>\n<td>By value<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Amounts are rounded to the nearest shekel. To calculate an apartment at any price, take the cumulative tax at the end of the previous bracket and add the current bracket&#8217;s rate on the excess portion. The Tax Authority runs an official <strong>purchase tax calculator<\/strong> on its website (the purchase tax simulator), and it is worth running your figures through it before signing and comparing the result with your lawyer&#8217;s calculation.<\/p>\n<h2>A worked example: a \u20aa4.5 million apartment in Ramat Aviv<\/h2>\n<p>This example is for illustration only. Assume a four room apartment in <a href=\"https:\/\/rs-nadlan.com\/en\/real-estate-agency-ramat-aviv-gimel\/\">Ramat Aviv Gimel<\/a> selling for \u20aa4,500,000, a price consistent with a renovated apartment with an elevator and parking on some of the neighborhood&#8217;s streets.<\/p>\n<h3>Purchase tax on a single apartment<\/h3>\n<ol>\n<li>Up to \u20aa1,978,745: no tax.<\/li>\n<li>Second bracket: \u20aa368,295 times 3.5% equals \u20aa12,890.<\/li>\n<li>Third bracket: from \u20aa2,347,040 to \u20aa4,500,000, meaning \u20aa2,152,960 times 5%, equals \u20aa107,648.<\/li>\n<li>Total: about \u20aa120,538, or about 2.7% of the apartment&#8217;s price.<\/li>\n<\/ol>\n<h3>Purchase tax on a second apartment<\/h3>\n<ol>\n<li>The entire value is below \u20aa6,055,070, so 8% applies from the first shekel.<\/li>\n<li>\u20aa4,500,000 times 8% equals \u20aa360,000.<\/li>\n<\/ol>\n<p>The difference between the two scenarios is about \u20aa239,462, and that money has to be available as equity, because banks do not finance purchase tax as part of the mortgage. Anyone planning to buy in the <a href=\"https:\/\/rs-nadlan.com\/en\/north-tel-aviv-neighborhoods\/\">neighborhoods of north Tel Aviv<\/a> as an investment should build this amount into the yield calculation from day one: at a rent of about \u20aa10,000 a month, the purchase tax alone equals roughly three years of rent.<\/p>\n<h3>And what about a \u20aa7 million apartment<\/h3>\n<p>In Tzahala, in Ramat Aviv HaHadasha and in some of the new projects, prices of \u20aa7 million and above are not unusual. For a single apartment the tax would be about \u20aa273,886: \u20aa198,292 up to the end of the 5% bracket, plus 8% on \u20aa944,930. For an additional apartment the tax would be about \u20aa578,899: 8% up to \u20aa6,055,070 plus 10% on the balance. The gap reaches about \u20aa305,000.<\/p>\n<h2>Purchase tax for upgraders: 24 months to sell the previous apartment<\/h2>\n<p>Upgraders are owners of a single apartment who buy a replacement apartment before selling the old one. In the interim they own two apartments, but the law allows them to pay purchase tax under the single apartment brackets, provided they sell the previous apartment within a defined period.<\/p>\n<p>The history matters here, because it determines which rules apply to you:<\/p>\n<ul>\n<li>Anyone who bought the replacement apartment between June 1, 2023 and May 31, 2025 was subject to a temporary provision that shortened the period to 18 months.<\/li>\n<li>The temporary provision has expired, and for anyone who bought from June 1, 2025 onward the period is back to 24 months from the date of purchasing the replacement apartment.<\/li>\n<li>When buying from a developer and handover is delayed, the previous apartment may be sold up to 12 months from the date of receiving possession of the new apartment, if that date falls after the end of the regular period.<\/li>\n<\/ul>\n<p>How it works in practice: when reporting the purchase, you declare an undertaking to sell the previous apartment and pay under the single apartment brackets. If the sale does not take place in time, the Tax Authority will collect the difference up to the additional apartment brackets, plus linkage differences and interest. In the Ramat Aviv example that means about \u20aa240,000 falling due all at once, so the sale timeline is part of planning the transaction, not something to put off. On whether it is better to sell first or buy first, see our <a href=\"https:\/\/rs-nadlan.com\/en\/home-upgrader-guide-2025-sell-or-buy-first\/\">guide for homeowners upgrading<\/a>.<\/p>\n<p>Note two points that are easy to miss. First, a &#8220;sale&#8221; for this purpose means signing a sale contract, not handing over the keys. Second, extensions have been granted during periods of security emergency. For example, in March 2026 an additional three months was approved for anyone whose period ended between late February and late May 2026. Check with your lawyer whether such an extension applies to your transaction. One more important distinction: the purchase tax window is not the capital gains tax window. To keep the capital gains tax exemption on the old apartment, it must be sold within 18 months of buying the new one, as we explained in our guide to <a href=\"https:\/\/rs-nadlan.com\/en\/capital-gains-tax-israel-apartment-sale-2026\/\">capital gains tax (mas shevach)<\/a>.<\/p>\n<h2>Special cases: new immigrants, people with disabilities and foreign residents<\/h2>\n<h3>New immigrants (olim)<\/h3>\n<p>New immigrants enjoy a benefit set out in the regulations rather than in the law itself. Since August 15, 2024 an updated regulation applies: on the purchase of a single residential apartment, during a period that begins one year before aliyah and runs for seven years after it, the oleh is exempt up to \u20aa1,978,745, pays only 0.5% on the portion up to \u20aa6,055,070, and the regular rates apply above that. The benefit is granted once and does not apply to an investment apartment. On a \u20aa4.5 million apartment, an eligible oleh would pay only about \u20aa12,606, compared with about \u20aa120,000 for a regular buyer of a single apartment. Different rules applied to olim who bought before the change, and where a purchase straddles the two sets of regulations an individual review is advisable.<\/p>\n<h3>People with disabilities, the blind and victims of hostilities<\/h3>\n<p>Anyone who meets the definitions in the regulations, for example a disability of a defined degree and type, blindness, victims of hostile acts and bereaved families, is entitled to a reduced rate of 0.5% on a residential apartment, and for a single apartment of relatively low value also to an exemption on the lower portion. The benefit can be used up to twice, and the definitions are very precise, so the application must be accompanied by the medical documents or the certificates of the competent authority.<\/p>\n<h3>Foreign residents<\/h3>\n<p>The single apartment brackets are reserved for Israeli residents. A foreign resident, even an Israeli citizen living abroad, pays under the additional apartment brackets even when this is their only apartment, and anyone who becomes an Israeli resident or a veteran returning resident within two years of the purchase can apply for a refund of the difference. We set out the full picture, including financing, transferring funds and taxation of rental income, in our guide for <a href=\"https:\/\/rs-nadlan.com\/en\/foreign-resident-buying-apartment-tel-aviv\/\">foreign residents buying an apartment<\/a>.<\/p>\n<h2>When and how the tax is paid<\/h2>\n<p>The process is usually handled by the buyer&#8217;s lawyer, but it is worth knowing the deadlines:<\/p>\n<ol>\n<li>Reporting the transaction to the Tax Authority (Real Estate Taxation Office), including a self assessment, within 30 days of signing the contract.<\/li>\n<li>Payment of the tax according to the self assessment within 60 days of the transaction.<\/li>\n<li>Late payment carries linkage differences and interest, and in some cases penalties as well.<\/li>\n<li>After payment you receive a Real Estate Taxation clearance, without which the rights cannot be registered in the buyer&#8217;s name at the Land Registry (tabu) or the Israel Land Authority.<\/li>\n<\/ol>\n<p>The Tax Authority may review the self assessment and issue a different assessment, and such an assessment can be appealed. When buying from a developer, the tax is calculated on the contract price including VAT, which is another reason a new apartment and a resale apartment at a similar price are not equivalent. We expanded on this in our article on <a href=\"https:\/\/rs-nadlan.com\/en\/new-or-secondhand-apartment-18-percent-vat\/\">new apartment or resale<\/a>.<\/p>\n<h2>Common mistakes that cost money<\/h2>\n<ul>\n<li><strong>Applying a single rate to the entire price.<\/strong> On a \u20aa4.5 million single apartment the tax is not 5% of the price, which would be \u20aa225,000, but about \u20aa120,000. The opposite mistake is more dangerous: assuming an exemption on an additional apartment.<\/li>\n<li><strong>Ignoring a small share in another apartment.<\/strong> An inherited share in an apartment, or a spouse&#8217;s apartment from before the marriage, can turn the purchase into an additional apartment. Sometimes the law offers a solution, but it has to be checked before signing.<\/li>\n<li><strong>Missing the deadline to sell the previous apartment.<\/strong> Upgraders holding out for the perfect price may find that the additional charge exceeds the entire gain they hoped to make on the sale.<\/li>\n<li><strong>Not budgeting the tax into your equity.<\/strong> The mortgage does not finance purchase tax, and on an additional apartment the amount can reach tens of percent of your equity.<\/li>\n<li><strong>Assuming the brackets rise every January.<\/strong> Because of the freeze, anyone waiting for the update will gain nothing until 2028.<\/li>\n<li><strong>Splitting a purchase without checking.<\/strong> Buying in the name of an adult child or dividing ownership between spouses changes the picture, but not always for the better, and it may also affect capital gains tax in the future.<\/li>\n<\/ul>\n<h2>When you must consult a professional<\/h2>\n<p>The basic calculation is simple, but the classification it relies on is not. We recommend consulting a real estate lawyer or a tax advisor before signing in any of the following situations: partial ownership of another apartment or an estate not yet divided, a move between apartments where the sale is not yet secured, a purchase from a developer with a distant handover date, aliyah or a return to Israel close to the purchase date, possible eligibility for a disability benefit, and a purchase within a complex family structure. RS Nadlan does not provide legal or tax advice, and the final classification must be reviewed by a qualified professional according to the circumstances of the case.<\/p>\n<p>What we do is help build the full picture of the transaction: a realistic price based on actual transactions, planning the timeline between selling and buying, and understanding the associated costs already at the stage of choosing the apartment. If you are at the search stage, you can browse the <a href=\"https:\/\/rs-nadlan.com\/en\/looking-for-a-property-interested-in-buying\/\">properties for sale<\/a> that we market.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>Are the 2026 purchase tax brackets different from those of 2025<\/h3>\n<p>No. The brackets were frozen under the Economic Arrangements Law and are not updated according to the index until January 15, 2028. The exemption for a single apartment stands at \u20aa1,978,745, and for an additional apartment there is no exemption at all.<\/p>\n<h3>How much purchase tax is paid on a second apartment<\/h3>\n<p>8% from the first shekel up to \u20aa6,055,070, and 10% on the portion above it. On a \u20aa3 million apartment, for example, the tax would be \u20aa240,000. These rates were set by a temporary provision in force until December 31, 2026.<\/p>\n<h3>How long does an upgrader have to sell the old apartment<\/h3>\n<p>For those who bought the replacement apartment from June 1, 2025 onward: 24 months from the date of purchase. For those who bought between June 2023 and May 2025: 18 months. When buying from a developer, the old apartment may be sold up to 12 months after receiving possession, if that is later.<\/p>\n<h3>When is purchase tax paid<\/h3>\n<p>The report is filed within 30 days of signing, and payment according to the self assessment is made within 60 days of the transaction. Late payment adds linkage differences and interest.<\/p>\n<h3>Does the mortgage finance the purchase tax<\/h3>\n<p>No. The bank finances only part of the apartment&#8217;s price, and purchase tax, legal fees and the brokerage fee are paid from your own equity.<\/p>\n<h3>Can a foreign resident pay under the single apartment brackets<\/h3>\n<p>Only if they become an Israeli resident or a veteran returning resident within two years of the purchase and meet the other conditions. In that case they may apply for a refund of the difference.<\/p>\n<h2>Before you sign<\/h2>\n<p>Purchase tax is not a technical detail at the end of the transaction but a figure that affects your budget, your choice of apartment and your timeline. If you are considering a purchase or a move in north Tel Aviv or the Sharon and want to structure the transaction correctly from the start, we would be happy to talk. You can <a href=\"https:\/\/rs-nadlan.com\/en\/contact-us\/\">contact us<\/a> through the website or call 077-500-4600 (from abroad, +972 77 500 4600), and we will get back to you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The frozen purchase tax brackets in Israel for 2026, the difference between a single apartment and an additional apartment, and the rules for upgraders, olim and foreign residents. Includes a full table and worked examples for a \u20aa4.5 million apartment in Ramat Aviv.<\/p>\n","protected":false},"author":11,"featured_media":12184,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[48],"tags":[],"class_list":["post-12181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-and-rights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Purchase Tax in Israel 2026: Brackets and Rates | RS Nadlan<\/title>\n<meta name=\"description\" content=\"Purchase tax in Israel 2026: frozen brackets for single or additional apartments, 24 months for upgraders, olim, foreign residents and two worked examples.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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