# Lo toshav

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

Canonical: https://shavnu.com/glossary/lo-toshav

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**לא תושב**

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.

## Related terms

- [Mas rechisha](https://shavnu.com/glossary/mas-rechisha.md): Purchase tax on Israeli real estate. In 2026 foreigners pay 8% then 10%.


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Source: https://shavnu.com/glossary/lo-toshav on Shavnu, an independent English guide to the
Sde Dov district in Tel Aviv. Figures come from the public record: Israel Tax
Authority transaction reports, Tel Aviv GIS, tender results and the Hebrew press.