Exemptions

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.

  1. Exemption from appreciation tax on a single apartment

    The conditions for the exemption from appreciation tax on the sale of a residential apartment

  2. Exemption from capital gains tax for a new immigrant

    Exemption for 10 years on capital gains from assets abroad

  3. Exemption from inheritance capital gains tax

    Taxation of capital gain in the transfer of inherited assets

  4. Deferral of tax on the transfer of assets (Article 104)

    Transferring assets to the company tax-free

  5. Exemption from capital gains tax as a gift

    Transfer of assets as a gift without tax