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.

  1. What is capital gain?

    Definition of capital gain and its calculation

  2. Calculation of capital gain

    Steps for calculating capital gain for tax

  3. day of purchase and day of sale

    Determining the purchase and sale dates for tax purposes

  4. Allowable expenses less capital gain

    Expenses that can be deducted from capital gain

  5. Exempt from capital gains tax

    Cases where capital gain is exempt from tax