Foreign Residents

Foreign residents buying or selling property in Israel face additional tax considerations — including higher purchase tax rates for non-residents, withholding requirements, limited access to certain exemptions, and potential double taxation issues. Israeli residents investing in foreign real estate will also find relevant guidance here.

  1. A foreign resident purchases real estate in Israel

    Taxation of the purchase of real estate in Israel by a foreign resident

  2. A foreign resident rents property in Israel

    Taxation of rental income of a foreign resident

  3. A foreign resident sells real estate in Israel

    Appreciation tax on the sale of real estate in Israel by a foreign resident

  4. Taxation of foreigners - special issues

    Tax issues unique to non-residents in real estate

  5. A newcomer with real estate abroad

    Taxation of real estate abroad of a new immigrant