# Mas shevach

> Capital-gains tax on the sale of Israeli real estate.

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

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**מס שבח**

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.

## 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/mas-shevach 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.