Capital Gains
This category should begin with a fuller overview of Capital Gains in Israel rather than a short label and a grid of links.
Principles
Capital gains tax in Israel applies when you sell an asset for more than you paid for it. This section explains the fundamental concepts — what counts as a taxable event, how to calculate the gain, the distinction between real and inflationary gains, applicable tax rates, and the holding-period rules that affect your tax rate.
5 articlesSecurities
Profits from selling stocks, bonds, mutual funds, ETFs, and other securities on the Tel Aviv Stock Exchange or foreign exchanges are subject to capital gains tax. Learn about the tax rates for Israeli vs. foreign securities, the treatment of stock options, tax-free savings channels, and reporting requirements for securities transactions.
5 articlesBusiness Assets
Selling business assets — such as equipment, intellectual property, goodwill, or a business as a going concern — triggers capital gains tax. This section explains how to calculate the gain on business assets, depreciation recapture rules, the option to roll over gains in certain reorganizations, and timing strategies for minimizing tax.
5 articlesExemptions
Israeli tax law provides several exemptions and exclusions from capital gains tax. Learn about the principal residence exemption for selling your home, exemptions for certain securities held in tax-advantaged accounts, small-sale exemptions, and special relief for immigrants and returning residents during their benefit period.
5 articlesInternational CG
Israeli residents who sell assets abroad or foreign residents who sell Israeli assets face special tax rules. This section covers how foreign capital gains are taxed in Israel, available foreign tax credits, tax treaty provisions that may reduce or eliminate double taxation, and reporting obligations for international transactions.
5 articlesDigital Assets
Cryptocurrency and other digital assets are taxable in Israel. Bitcoin, Ethereum, NFTs, and other tokens are treated as assets, and selling them at a profit triggers capital gains tax. Learn about the applicable tax rates, how to calculate gains and losses on crypto, record-keeping requirements, and how the Tax Authority monitors digital asset transactions.
5 articlesCG Reporting
Israeli taxpayers must report capital gains to the Tax Authority, in many cases within 30 days of the sale. Understand your reporting obligations for different asset types, the required forms, how to calculate and pay the tax, and when you can defer reporting to the annual return.
5 articles