Purchase Tax Brackets for Sole Residence 2026
0% up to 1,978,745 NIS; 3.5% up to 2,347,040 NIS; 5% up to 6,055,070 NIS; 8% up to 20,183,565 NIS; 10% above.
- 2M NIS: ~745 NIS tax
- 2.5M NIS: ~20,538 NIS tax
- 3M NIS: ~45,538 NIS tax
- 3.5M NIS: ~70,538 NIS tax
Purchase Tax for Additional Property
8% up to 6,055,070 NIS; 10% above. No exemption from first shekel.
- 2M NIS: 160,000 NIS tax
- 2.5M NIS: 200,000 NIS tax
- 3M NIS: 240,000 NIS tax
- 3.5M NIS: 280,000 NIS tax
The Bracket Freeze Impact
Brackets frozen at 2025 levels through 2027. Hidden inflation tax on buyers.
- Exemption would have risen to ~2.04M NIS without freeze
- Buyers in 1.9-2.1M range most affected
Special Exemptions and Strategies
Housing upgraders, new immigrants, One-Third Rule, disabled persons relief.
- Disabled: 0.5% rate
- Gift transfers: one-third of regular tax
- One-Third Rule: powerful tax planning tool