Conditions
Exemption from appreciation tax on a single residential apartment: (1) the seller's only apartment, (2) used for living, (3) held for at least 18 months.
ceiling
The exemption applies up to a value of approximately NIS 4.5 million. Transition - partial linear exemption.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.