GlossaryMas shevach
Mas shevach
מס שבח
Capital-gains tax on the sale of Israeli real estate.
When you sell, Israel may levy mas shevach on the gain, under a different statute from mas rechisha. Olim and sole-residence sellers sometimes have relief; companies and non-residents often do not. Buying in 2026 with a 2029 delivery means the exit tax is a 2030s problem, but it belongs in the model if you are an investor. Get a tax opinion at purchase, not at listing.