Afik HanahalPurchase tax calculator 2026
In short: Enter a purchase price and choose the property type - the calculator shows the estimated purchase tax under the 2026 brackets, with a bracket breakdown. Land and plots are taxed at a flat 6%. For the full calculator with capital gains and yield, see the real estate calculator on the site.
How the calculator works
Purchase tax in Israel is progressive for residential homes and flat for land. The calculator applies the 2026 brackets published by the Tax Authority (updated every 16 January) and shows the split by bracket so you can see where the number comes from.
2026 brackets
| Type | Up to (NIS) | Rate |
|---|---|---|
| Single home | 2,058,000 | 0% |
| Single home | 2,441,000 | 3.5% |
| Single home | 6,297,000 | 5% |
| Single home | 20,991,000 | 8% |
| Single home | above | 10% |
| Additional home | 6,108,000 | 8% |
| Additional home | above | 10% |
| Land / plot / commercial | any amount | 6% |
What the calculator does not include
- Reliefs for new immigrants, people with disabilities and victims of hostilities.
- The "home-upgrader" arrangement (selling the previous home within the statutory period) - in that case calculate as a single home.
- The 1% refund on building land where a permit is issued within 24 months.
- Special transactions: gifts between relatives, inheritance, dissolution of co-ownership, purchase groups.
Estimated purchase tax
| Bracket | Rate | Tax |
|---|
On residential building land, a 1% refund may be available if a building permit for a dwelling is issued within 24 months.
Estimate only, based on the 2026 brackets (updated every 16 January). Reliefs for new immigrants, disabled buyers and home-upgraders are not included. Verify with a lawyer or tax adviser before signing.
Frequently asked questions
How much purchase tax on a plot for a house?
6% of the purchase price. If a building permit for at least one dwelling is issued within 24 months, a 1% refund can be requested (an effective 5%).
Is purchase tax on a second home always 8%?
Up to NIS 6,108,000 (2026) - 8%, above that - 10%. If the previous home is sold within the statutory period, single-home brackets may apply.
When is purchase tax paid?
Within 30 days of the transaction date (contract or memorandum) a declaration is filed and the tax paid. Late payment carries interest and indexation.
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