What Is Mas Rechisha?
When you buy real estate in Israel, you pay a one-time purchase tax called מס רכישה (Mas Rechisha) (literally "purchase tax"). This is separate from the property price, legal fees, and mortgage costs - it is a tax paid directly to the state within 60 days of signing the purchase contract.
For regular Israeli residents buying their first apartment, the tax brackets in 2025–2026 are:
- Up to ~1,919,155 NIS: 0%
- 1,919,155 – 2,276,360 NIS: 3.5%
- 2,276,360 – 5,872,720 NIS: 5%
- Above 5,872,720 NIS: 10%
For a second property or investment property, the rates are much higher (8% on the full amount up to 5.1M NIS).
The Olim Advantage
New immigrants (olim chadashim) receive substantially better mas rechisha brackets. As of 2025–2026, the olim brackets are:
- Up to ~1,978,745 NIS: 0% - the zero-bracket is wider than for regular residents
- 1,978,745 NIS – 6,000,000 NIS: 0.5% - a dramatically lower rate than the 3.5–5% paid by regular buyers in this range
- Above 6,000,000 NIS: 5%
In practical terms: for an apartment priced at 3,000,000 NIS, a regular Israeli resident pays approximately 76,000 NIS in mas rechisha. An oleh buying the same apartment pays approximately 10,000 NIS - a saving of ~66,000 NIS. For a 4,000,000 NIS apartment, the saving exceeds 100,000 NIS.
The 7-Year Eligibility Window
The olim discount applies for 7 years from your aliyah date. This gives you a generous window to find the right property, get financially settled, and buy when the time is right. You are not required to rush into homeownership to access this benefit.
Key rules:
- The discount applies to the first property you purchase in Israel
- You must be buying for residential use (not solely as an investment property, though this is rarely enforced strictly)
- The property does not need to be your primary residence - olim can claim the benefit on a property they intend to rent out, provided it is their first purchase
- The benefit applies once only, on one transaction within the 7-year window
Retroactive Application: One Year Before Aliyah
One lesser-known rule is that the olim discount can be applied retroactively for property purchased up to one year before your official aliyah date. If you bought an apartment in Israel before making aliyah formally, and you then made aliyah within 12 months of that purchase, you can file an amended mas rechisha declaration and claim the oleh rates retroactively.
This is particularly relevant for people who bought property in Israel while on a visa or pilot trip and subsequently made aliyah. Consult a property lawyer or accountant to process the retroactive claim - there are deadlines and specific procedures involved.
How to Pay Mas Rechisha
Your property lawyer handles the mas rechisha declaration and payment as part of the purchase process. You do not need to file this yourself. The steps are:
- Inform your lawyer that you are an oleh and provide your Teudat Oleh at the start of the transaction
- Your lawyer submits a mas rechisha declaration (Form 7002) to the Israel Tax Authority, noting your oleh status
- Payment is due within 60 days of signing the purchase contract (chozeh mecher). Penalties apply for late payment
- The Israel Tax Authority issues a clearance certificate (ishur mas rechisha) which is required to register the property in your name at the Tabu (land registry)
Without paying mas rechisha and obtaining the clearance certificate, the property cannot be registered in your name - so this is not optional or deferrable.
Pour les olim francophones
La Mas Rechisha(taxe d'achat immobilier) est due dans les 60 jours suivant la signature du contrat de vente. Pour un acheteur israélien classique, le taux varie de 0 % jusqu'à environ 1,92 million de shekels, puis 3,5 % à 5 % au-delà. Le statut d'olé hadash(nouvel immigrant) ouvre un barème nettement plus favorable, applicable pendant les 7 années qui suivent la date d'aliyah inscrite sur la Teoudat Olé.
Le barème oléen vigueur en 2025–2026 prévoit 0 % jusqu'à environ 1 978 745 ₪, 0,5 % sur la tranche allant jusqu'à 6 millions de shekels, puis 5 % au-delà. Sur un appartement à 3 millions de shekels, l'économie se chiffre généralement à 60 000–70 000 ₪ par rapport à un acheteur résident standard. La réduction ne s'applique qu'à un seul achat de logement et exige une destination résidentielle (occupation personnelle privilégiée par l'administration).
Bon à savoir : si vous avez acheté un bien en Israël jusqu'à 12 mois avant votre aliyah officielle, votre avocat peut déposer une déclaration rectificative auprès de la Rashout Hamissim (Autorité des impôts) pour récupérer rétroactivement le bénéfice. Conservez systématiquement votre Teoudat Oléet le formulaire 7002 rempli par votre avocat. Le ministère de l'Aliyah et de l'Intégration (Misrad HaKlita) et l'antenne francophone de Nefesh B'Nefesh peuvent orienter vers des avocats immobiliers habitués aux dossiers olim francophones. Pour le détail technique, consultez les sources citées ci-dessus, toutes officielles.
