Mas Rechisha Calculator
Mas Rechisha (מס רכישה) is the purchase tax every property buyer in Israel must pay. The tax is progressive, meaning higher-value properties are taxed at higher rates. Use our free calculator below to see exactly how much you'll owe based on the 2025 tax brackets from the Israel Tax Authority.
Tax brackets are updated annually by the Israel Tax Authority. Last updated: January 2025.
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2025 Mas Rechisha Tax Brackets
The Israel Tax Authority publishes updated brackets annually. Here are the current rates for different buyer categories.
Israeli Residents — First (Sole) Property
| Price Range (NIS) | Tax Rate |
|---|---|
| Up to ~1,919,155 | 0% |
| ~1,919,156 to ~2,275,360 | 3.5% |
| ~2,275,361 to ~5,872,725 | 5% |
| ~5,872,726 to ~19,575,755 | 8% |
| Above ~19,575,755 | 10% |
Non-Residents, Investors & Additional Properties
| Price Range (NIS) | Tax Rate |
|---|---|
| Up to ~5,872,725 | 8% |
| Above ~5,872,725 | 10% |
Brackets are approximate and updated annually. Olim buying their first home within 7 years of Aliyah qualify for the resident first-home brackets. Source: Israel Tax Authority (Rashut HaMisim).
Tax Examples by Property Price
| Property Price | First Home (Resident/Oleh) | Investor / Non-Resident | Savings as Resident |
|---|---|---|---|
| 1,500,000 NIS | 0 NIS (0%) | 120,000 NIS (8%) | 120,000 NIS |
| 2,500,000 NIS | ~23,700 NIS (0.9%) | 200,000 NIS (8%) | ~176,300 NIS |
| 3,500,000 NIS | ~73,700 NIS (2.1%) | 280,000 NIS (8%) | ~206,300 NIS |
| 5,000,000 NIS | ~148,700 NIS (3%) | 400,000 NIS (8%) | ~251,300 NIS |
Figures are approximate. Use the calculator above for precise calculations.
Frequently Asked Questions
What is Mas Rechisha (מס רכישה)?
Mas Rechisha is the Israeli purchase tax (acquisition tax) paid by property buyers to the Israel Tax Authority. It is a progressive tax calculated as a percentage of the property's purchase price. The rates differ based on whether the buyer is an Israeli resident purchasing their first home, an Israeli resident purchasing an additional property, or a non-resident/foreigner.
What are the Mas Rechisha tax brackets for 2025?
For Israeli residents buying their sole property (first home): 0% on the first ~1,919,155 NIS, 3.5% on ~1,919,156 to ~2,275,360 NIS, 5% on ~2,275,361 to ~5,872,725 NIS, 8% on ~5,872,726 to ~19,575,755 NIS, and 10% above ~19,575,755 NIS. Non-residents and investors pay higher rates starting at 8% on the first bracket.
Do Olim (new immigrants) get a discount on Mas Rechisha?
Yes. Olim Chadashim buying their first home in Israel are treated as Israeli residents for Mas Rechisha purposes, meaning they pay the lower first-home tax brackets. This benefit is available for up to 7 years after making Aliyah. This can save tens of thousands of NIS compared to non-resident rates.
When do I have to pay Mas Rechisha?
Mas Rechisha must be paid within 60 days of signing the purchase agreement. Late payment incurs interest and penalties. Your lawyer typically handles the filing and payment as part of the purchase process. The tax is paid to the Israel Tax Authority (Rashut HaMisim).
How much is Mas Rechisha for a 3 million NIS apartment?
For an Israeli resident buying their first home at 3M NIS: approximately 48,600 NIS (about 1.6% of the purchase price). For a non-resident or investor at the same price: approximately 240,000 NIS (8% of the purchase price). The difference is substantial — use our calculator above for exact figures.
Is Mas Rechisha deductible or refundable?
Mas Rechisha is generally not deductible for personal home purchases. However, if you sell a previous property within 24 months of buying a new one and the new property becomes your sole residence, you may be eligible for a refund of the difference between the investor rate and the first-home rate. Consult a tax advisor for your specific situation.
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Tax brackets are sourced from the Israel Tax Authority (Rashut HaMisim) and updated annually. This calculator is for informational purposes only and does not constitute tax advice. Always consult with a licensed Israeli tax advisor or real estate lawyer for your specific situation.