Olim Tools / Purchase tax for olim
Purchase tax for olim
Mas rechisha (מס רכישה) has its own rules for new immigrants, and they changed for anyone who made aliyah from 15 August 2024. Here's which applies to you.
Compare the schedules
- Regular sole residence₪45,538
- Oleh, regulation 12a (aliyah on/after 15 Aug 2024)₪5,106
- Oleh, legacy regulation 12 (aliyah before 15 Aug 2024)₪60,536
For a sole residence. Your own case (another property, the benefit already used, a business property) can change the answer: use the full calculator.
Tax Authority: Real estate taxation directive 1/2026 (opens in a new tab) · checked 2026-10-01
The benefit window
The oleh rates apply to a purchase made from one year before your first entry as an oleh until seven years after. They can be used once for a home, plus once for a business property.
Kol Zchut: purchase-tax discount for olim (Hebrew) (opens in a new tab) · checked 2026-10-01
Aliyah on or after 15 August 2024: regulation 12a
- Only for a sole residence (your only apartment in Israel), priced up to ₪20,183,565. Above that price there is no oleh benefit at all.
- Rates: 0% up to ₪1,978,745, then 0.5% up to ₪6,055,070, then 8% up to ₪20,183,565.
- These amounts are frozen and valid 2025-01-16 to 2028-01-15.
Knesset Research and Information Center: oleh benefits (opens in a new tab) · checked 2026-10-01
Aliyah before 15 August 2024: the legacy schedule
- Any residential apartment, or a business property. No sole-residence test and no price ceiling.
- Rates: 0.5% up to ₪1,988,090, then 5% above.
- Olim from before that date may choose whichever of the two oleh schedules, or the regular schedule, comes out lower.
Kol Zchut: purchase-tax discount for olim (Hebrew) (opens in a new tab) · checked 2026-10-01
The ₪1,988,090 step in the legacy schedule is the 2025 figure. It is indexed each January, and the 2026 value still needs confirming with the Tax Authority.
The regular rates, for comparison
Sole residence: 0% up to ₪1,978,745, then 3.5% up to ₪2,347,040, then 5% up to ₪6,055,070, then 8% up to ₪20,183,565, then 10% above. Additional apartment: 8% up to ₪6,055,070, then 10% above.
Residential brackets were frozen (no CPI indexation) by the 2025 Arrangements Law; the 16.1.2026 amounts are identical to 16.1.2025 and stay in force until 15.1.2028.
Tax Authority: Real estate taxation directive 1/2026 (opens in a new tab) · checked 2026-10-01
Before you sign
Whether a home counts as your sole residence, and whether you're still inside the window, are legal questions. Your lawyer confirms them before you sign.
