Lo toshav

A non-resident for Israeli tax: the status that usually triggers 8%/10% purchase tax.

Israeli tax looks at residency, not at the passport photo. A non-resident (lo toshav) typically pays investor mas rechisha and is underwritten as a 50% LTV borrower. An Israeli citizen who lives abroad is often still lo toshav. Becoming a resident within two years of purchase can, in some files, unlock a reclaim down to resident sole-home rates. That is a ruling, not a feeling.