Rule
Sale of land by a dealer is subject to VAT. Sale by a private individual (who is not a dealer) is not subject to VAT.
rummy
Land allocation from the Israel Land Authority is subject to VAT. Capitalization fees and lease fees are also subject to VAT.
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.