Conditions
Single residential apartment: full exemption up to a value of approximately NIS 4.5 million. Transition - linear calculation. The condition: the apartment has been used for living for at least 18 months.
"single apartment"
- The seller does not own another apartment
- The spouse does not own an apartment either
- No other apartment has been sold with the exemption in the last 18 months
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.