# Mas rechisha

> Purchase tax on Israeli real estate. In 2026 foreigners pay 8% then 10%.

Canonical: https://shavnu.com/glossary/mas-rechisha

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**מס רכישה**

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

- [The Cash You Actually Need](https://shavnu.com/blog/what-your-equity-covers.md): 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](https://shavnu.com/blog/foreign-buyers-guide.md): 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

- [Form 7000](https://shavnu.com/glossary/form-7000.md): The purchase-tax declaration, usually filed within 30 days of signing.
- [Arnona](https://shavnu.com/glossary/arnona.md): Municipal property tax, billed by the city, not by the developer.
- [Mas shevach](https://shavnu.com/glossary/mas-shevach.md): Capital-gains tax on the sale of Israeli real estate.
- [Lo toshav](https://shavnu.com/glossary/lo-toshav.md): A non-resident for Israeli tax: the status that usually triggers 8%/10% purchase tax.


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Source: https://shavnu.com/glossary/mas-rechisha 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.