Israel purchase tax (Mas Rechisha) — 2026 foreign buyer guide

Brackets, deadlines and worked examples for non-resident buyers.

Mas Rechisha in 30 seconds

Mas Rechisha (מס רכישה) is Israel's property purchase tax, paid by the buyer. Non-residents pay 8% on the first bracket — up to ₪6,055,070 — then 10% above, from the first shekel (no zero-rate bracket). The tax is due within 60 days of signing. Brackets frozen until January 15, 2028.

2026 brackets for non-residents

Up to ₪6,055,070: 8%. Above ₪6,055,070: 10%. Worked examples: a ₪3,000,000 apartment = ₪240,000 tax. A ₪7,000,000 apartment ≈ ₪484,400 + ₪94,500 = ≈ ₪578,900. Your lawyer declares and pays it for you within the 60-day deadline — interest and penalties apply after that.

Residents and olim pay less — why it matters to you

Israeli residents buying their only home start at 0% (up to ₪1,978,745). New immigrants (olim) get reduced rates. If Aliyah is on your horizon, timing your purchase after Aliyah can save hundreds of thousands of shekels — get cross-border tax advice before signing. See our complete tax guide.

Deadlines and penalties

Declare and pay within 60 days of signing — the deadline runs from the signature date, not from key handover. Late payment triggers interest and penalties. In practice your lawyer handles the filing with the Israel Tax Authority.

Calculate your Mas Rechisha Get your exact purchase tax in 30 seconds with our simulator.