Mas rechisha
Purchase tax on Israeli real estate. In 2026 foreigners pay 8% then 10%.
Every buyer pays mas rechisha to the Israel Tax Authority, assessed on the contract price shortly after signing (commonly via Form 7000 within 30 days). 2026 investor and non-resident bands: 8% to ₪6,055,070, then 10%. Israeli residents buying a sole home sit on a frozen table (16 Jan 2025–15 Jan 2028): 0% / 3.5% / 5% / 8% / 10%. Olim, after the 15 Aug 2024 rewrite, can sit on 0% to ₪1,978,745, 0.5% to ₪6,055,070, then 8% to ₪20,183,565 if it is their sole Israeli residence. Citizenship without residency does not unlock the cheap table. Shavnu does not compute your file.
Where this comes up
Pages on this site that use the term in context.
- The Cash You Actually Need
Israeli banks cap non-resident mortgages at fifty percent of the lower of price or appraisal, and that fifty percent is a ceiling, not a promise. The gap you must wire from abroad is larger than the headline LTV suggests.
- Buying in Sde Dov from Abroad: The Honest Playbook
Foreigners can buy here, but the tax code, payment schedule, and permit pipeline work differently than in most overseas markets. What the research actually supports.
Related terms
The purchase-tax declaration, usually filed within 30 days of signing.
Municipal property tax, billed by the city, not by the developer.
Capital-gains tax on the sale of Israeli real estate.
A non-resident for Israeli tax: the status that usually triggers 8%/10% purchase tax.