Purchase tax calculator: Israel (mas rechisha on a home)

Estimate the purchase tax (mas rechisha) on a home bought in Israel, under the Real Estate Taxation Law (חוק מיסוי מקרקעין).

The result is an estimate, not legal or tax advice. The Israel Tax Authority's assessment is final.

How it is calculated

• The rates are marginal. Each rate applies only to the part of the value inside its band ("על חלק השווי").
• Your only home (s.9(c1c)(3)). For purchases from 16 January 2025 to 15 January 2028, the amounts are frozen for 2025 to 2027:
  • up to 1,978,745 shekels: no tax;
  • from 1,978,745 to 2,347,040: 3.5%;
  • from 2,347,040 to 6,055,070: 5%;
  • from 6,055,070 to 20,183,565: 8%;
  • above 20,183,565: 10%.
• Who counts as buying their only home:
  • an individual Israeli resident, including someone who became an Israeli resident for the first time, or a returning resident, within two years of the purchase;
  • the home must be the buyer's only home in Israel and the Area;
  • the law's two exceptions: the home still counts as your only home if you also own a home let under protected tenancy (שכירות מוגנת) before 1 January 1997, or a home in which your share is as described in section 49c(3) of the law;
  • the buyer, the buyer's spouse (unless living apart permanently) and their children under 18 (unless married, or orphaned of one or both parents) count as ONE buyer;
  • a replacement home also counts, when the previous only home is sold within the period the law sets. The law says 24 months. The Tax Authority's circular 2/2026 gives 24 or 18 months depending on the purchase date, and extends these periods because of the war.
  • If you are not an individual Israeli resident, answer no: the only-home bands do not apply to you.
• A home that is not your only home (s.9(c1f), a temporary order). For purchases from 16 January 2025 to 31 December 2026:
  • up to 6,055,070 shekels: 8%;
  • above 6,055,070: 10%.
• From 1 January 2027, a home that is not your only home is not supported yet. The temporary order currently covers purchases up to 31 December 2026. The law allows only one further two-year extension by order, and that extension has already been made; a new law could still change this. We found no official rate published for purchases from 1 January 2027, so the calculator gives no figure for them rather than guess.
  • We last checked on 8 October 2026.
  • If you buy from 1 January 2027, check the rate with the Tax Authority. This page will show a figure only once an official rate is published.
• Dates outside these windows get no figure: a purchase before 16 January 2025 (your only home or not), and a purchase of your only home after 15 January 2028.
• Reliefs are not supported yet. These are the reliefs for new immigrants (olim), and for disabled, blind or injured buyers and bereaved families (Purchase Tax Regulations 11, 12 and 12A). The calculator asks whether one may apply, and if so it stops. The Tax Authority's form 2973 tells you to compare a relief with the only-home calculation.
• Rounding. We found no Tax Authority rule on rounding. The calculator rounds each band's tax to the agora and adds the bands. The Tax Authority's assessment may round differently.
• Not covered: buying a share of a home, and property that is not a home.

Worked example

No official worked example was found. We searched the Tax Authority's circulars 1/2026, 2/2026, 1/2025, 2/2024 and 3/2024, form 2973 and the guidance page of its purchase-tax simulator.

These are our own examples, not official ones:

• Your only home, 3,000,000 shekels: 0 up to 1,978,745; 3.5% of 368,295 = 12,890.33; 5% of 652,960 = 32,648.00. Total 45,538.33.
• Not your only home, 7,000,000 shekels: 8% of 6,055,070 = 484,405.60; 10% of 944,930 = 94,493.00. Total 578,898.60.

The Tax Authority's own simulator says its results are not a commitment to the final assessment.

Official sources

Read on 5 and 8 October 2026.

• Real Estate Taxation Law, section 9, on Nevo.
• Purchase Tax Regulations, on Nevo.
• Israel Tax Authority, circulars:
  • 1/2026: the amounts;
  • 2/2026: the replacement-home periods;
  • 1/2025: the freeze and the temporary order.
• Israel Tax Authority, form 2973.
• Israel Tax Authority, purchase-tax simulator guidance.

Questions

I am not an Israeli resident. Which rate applies? The only-home bands are for individual Israeli residents. Answer no to the only-home question. For a purchase up to 31 December 2026 the calculator then uses 8% and 10%.

My spouse already owns a flat. Is mine my only home? The law counts the buyer, the spouse (unless living apart permanently) and children under 18 as one buyer. A flat your spouse owns therefore counts, unless one of the law's two exceptions applies (see above).

I am buying a home that is not my only home in 2027. Why is there no figure? The temporary rate for a home that is not your only home currently covers purchases up to 31 December 2026, and no official rate for later purchases has been published. The calculator does not guess.

This calculator gives an estimate for information. It is not legal or tax advice.