Capital Gains Tax

When you sell real estate in Israel, you may owe capital gains tax (מס שבח). This section covers how to calculate your taxable gain, the historical exemption for residential apartments, current tax rates and the linear calculation method, deductible expenses, and the 30-day reporting deadline after a sale.

  1. Real estate appreciation tax

    Appreciation tax on the sale of real estate in Israel

  2. Exemption from appreciation tax - residential apartment

    Exemption from appreciation tax on the sale of a single residential apartment

  3. Linear calculation is preferred

    A linear calculation is preferred for the sale of apartments purchased before 2014

  4. Appreciation tax on an additional apartment

    Appreciation tax on the sale of an apartment that is not a unit

  5. Appreciation tax on the sale of a lot

    Taxation of the sale of land and lots