Purchase tax (mas rechisha) calculator for olim and residents
In 2026 an oleh buying an only home pays 0% up to ₪1,978,745 and 0.5% up to ₪6,055,070. A resident's only home pays 0% to ₪1,978,745, then 3.5%, 5%, 8% and 10%. An additional home pays 8%, then 10% above ₪6,055,070.
Mas rechisha is charged in brackets, like income tax: each slice of the price is taxed at its own rate. The figures are those of Israel Tax Authority directive 1/2026. A resident buying their only home pays 0% up to ₪1,978,745, 3.5% up to ₪2,347,040, 5% up to ₪6,055,070, 8% up to ₪20,183,565 and 10% above.
An oleh buying an only home (regulation 12A) pays 0% up to ₪1,978,745, 0.5% up to ₪6,055,070 and 8% up to ₪20,183,565. If the price is above ₪20,183,565 the olim relief does not apply and the regular rates apply to the whole price. The relief covers purchases made from one year before to seven years after you first entered Israel as an oleh, only on your only home or a replacement, and only once. It applies to purchases from 16 January 2025 to 15 January 2028.
An additional home pays 8% up to ₪6,055,070 and 10% above that. This is a temporary order that runs until 10 February 2027. For example, on ₪2,500,000 an oleh pays about ₪2,606, a resident's only home about ₪20,538, and an additional home ₪200,000.
The window for purchase tax is 7 years, while the Zakaut loan runs for 15 years from immigrant status. File the purchase declaration within 30 days of the purchase; your lawyer normally does it. The result is an estimate: your lawyer will confirm the exact amount.
Questions
- How much purchase tax does an oleh pay in 2026?
- On an only home, 0% up to ₪1,978,745, 0.5% from there to ₪6,055,070 and 8% up to ₪20,183,565. On a ₪2,500,000 home that is about ₪2,606, against about ₪20,538 for a resident.
- How long after aliyah can I use the olim rates?
- The relief covers a purchase made in the period from one year before you first entered Israel as an oleh until seven years after. Months of compulsory military or civil service do not count in the seven years.
- What is the tax on an additional home?
- 8% on the price up to ₪6,055,070 and 10% above it, under a temporary order valid until 10 February 2027. On ₪3,000,000 that is ₪240,000.
- Does the olim relief apply to expensive homes?
- Not above ₪20,183,565. Over that price regulation 12A does not apply at all, and the regular resident rates apply to the whole price.
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