Gush Dan Real Estate Market in 2026
2026 opens as a buyers market in Gush Dan.
Price index fell 0.5% in Q2 2025.
Gush Dan is not a uniform market.
- Demand concentrates on apartments up to 2.5M NIS
- Housing upgraders and young couples most active
- New construction competes with resale apartments
Steps to Selling Your Apartment
Check Tabu registration first.
Price based on real transaction data.
Prepare apartment physically for sale.
- Updated Tabu extract
- Check for debts
- Valid rights confirmation
- Prepare all documents
- Price by actual transactions
Costs and Taxation
25% capital gains tax on profit.
Additional costs: attorney, broker, betterment levy.
2026: surtax on investment property gains.
- Sole apartment exempt up to 5,008,000 NIS
- Second apartment: 25% on gain
- Betterment levy applies without renovation
- Deductible expenses available
Sale Contract and Brokers
Sale contract is the most important document.
Broker commission: 1-2% + VAT.
Never sign memorandum of understanding without attorney.
- No signing without attorney
- One broker with exclusivity
- 10% penalty clause
- Payment: 5-15%, 60-70%, 15-20%
- Precise seller declarations