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Mas Rechisha (Purchase Tax) Calculator
Compare your Israeli purchase tax as an oleh, as a resident buying a single home, and as a foreign buyer, and see the saving the oleh rate gives you.
Purchase tax (mas rechisha) is usually the largest single tax on an Israeli home purchase, and it is one of the few places where your status as an oleh changes the number dramatically. The same apartment can carry three very different bills depending on whether you buy as a new immigrant inside your benefit window, as an Israeli resident buying your only home, or as a foreign resident or additional-home buyer.
This calculator runs all three tracks side by side on the price you enter, and checks your aliyah date against your purchase date to tell you whether the oleh reduced rate can apply. On a typical first apartment the oleh rate can save roughly 180,000 NIS against the foreign-buyer rate, which is why getting the timing and the once-per-household rule right matters.
The figures are estimates. Mas rechisha brackets are set and indexed each January by the Israel Tax Authority and were frozen for 2025 to 2027, and your exact bill depends on your residency status and details like a spouse who already owns property. Read the full guide to the oleh purchase-tax discount for the rules behind the numbers, and confirm the binding figure with the Tax Authority or your lawyer before you close.
Your Purchase
Rates as of January 2026 (brackets frozen 2025-2027)
Enter the price and your dates. Results update in real time and are estimates: confirm the exact figure with the Israel Tax Authority before a purchase.
Property Price
₪3,000,000
Aliyah date
Purchase date
₪5,106
Oleh reduced track (0.2% effective)
₪45,538
Resident, single home
₪240,000
Foreign / additional home
The oleh reduced rate saves you, versus being taxed as a foreign buyer
₪234,894
How the tracks compare
Property price
₪3,000,000
Oleh reduced track
₪5,106
Resident, single home
₪45,538
Foreign / additional home
₪240,000
Oleh saving vs foreign buyer
₪234,894
Why olim are compared to foreign buyers, not residents
The oleh benefit matters most against the foreign-buyer track (a flat 8% to 10%). Against an Israeli resident buying their only home, the picture is closer: both tracks start with the same 0% band, and above it the oleh track charges 0.5% where a resident pays 3.5% and then 5%. The gap grows until about 6.06 million NIS, where both tracks reach 8%, and stays flat from there to the oleh cap of about 20.18 million NIS.
The eligibility window and the once-per-household rule
The oleh reduced rate applies to a single residential purchase made roughly one year before your aliyah up to seven years after it, used once per household, and only up to the price cap (about 20.18 million NIS). Buy outside the window, or a second property, and the resident or additional-home rates apply instead.
Why these are estimates, not the final bill
Mas rechisha brackets are set and indexed by the Israel Tax Authority each January, and were frozen for 2025 to 2027. The exact figures, your residency status, and details like a spouse who already owns property all change the result. Treat this as a planning estimate and confirm the binding number with the Tax Authority or your lawyer before closing.
שתפו:
Frequently asked questions
It depends on the price and on who you are compared with. Against the foreign-buyer track (a flat 8% to 10%), the oleh reduced rate (0% up to about 1.98 million NIS, then 0.5% up to about 6.06 million NIS) saves a large amount: about 235,000 NIS on a 3 million NIS apartment. Against an Israeli resident buying their only home the gap is smaller, about 40,000 NIS at that price, because residents also get a 0% band on the first slice.
The oleh reduced rate applies to a single residential purchase made from about one year before your aliyah up to seven years after it, used once per household, and only up to the price cap (about 20.18 million NIS). Buy outside that window, or buy a second property, and the resident single-home or additional-home rates apply instead.
Within the price cap it is never more expensive: both tracks have the same 0% first band, so below about 1.98 million NIS both are zero, and above it the oleh track charges 0.5% where a resident pays 3.5% and then 5%. Above the cap of about 20.18 million NIS the oleh relief does not apply at all and the resident single-home rates are used instead. The calculator shows all three so you can see which applies to you.
You are taxed on the higher additional-home track (8% to 10% from the first shekel) if you already own another residential property in Israel, or if you are a foreign resident who does not qualify for the resident or oleh tracks. This is the bill the oleh benefit saves you from.
Treat the result as a planning estimate, not the final bill. The brackets shown are the frozen 2025 to 2027 figures, and the real number can shift with the indexed thresholds, your residency status, and prior property you or a spouse owns. Always confirm with the Israel Tax Authority calculator or a real-estate lawyer before relying on a figure.
Related reading
Mas Rechisha discounts for olim
The oleh purchase-tax discount, the brackets, the window, and the once-per-household rule.
Form 2973: claiming the purchase-tax exemption
Step by step through the form that claims your reduced oleh purchase-tax rate.
Off-plan (kablan) vs second-hand
How VAT, the bank guarantee, and FX drift differ between a new build and a resale.
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