Construction

Building or renovating property in Israel involves multiple tax considerations — from VAT on construction services to input tax credits for contractors, development levies, and the tax treatment of construction costs. This section guides you through the tax aspects of new construction and major renovations.

  1. Taxation of contractors and construction entrepreneurs

    Taxation of construction transactions and real estate enterprises

  2. Combination transactions

    Taxation of combination transactions in real estate

  3. Self-construction - taxation

    Taxation of self-construction of a residence

  4. 3T (payment to the landlord)

    Taxation of payments to tenants in construction projects

  5. Tax billing date for contractors

    When does a contractor have to pay tax on sold apartments