Real Estate Taxation
Israeli land appreciation tax and purchase tax sources
Real estate transactions are governed primarily by the Real Estate Taxation Law.
Knesset record links open the official law card and amendment history. They do not provide a consolidated current text of the statute.
| Source | Hebrew name | Official record |
|---|---|---|
| Real Estate Taxation Law | חוק מיסוי מקרקעין (שבח ורכישה), התשכ"ג-1963 | Knesset record |
| Encouragement of Capital Investments Law, 1959 | חוק לעידוד השקעות הון, התשי"ט-1959 | Knesset record |
Business-Law Reading Map
- land appreciation tax;
- purchase tax;
- exemptions and reliefs for residential apartments;
- real-estate companies and transfers of rights in land associations;
- urban renewal transactions;
- reporting, assessment, objections and appeals.
Israel Tax Authority real-estate taxation instructions are especially important for exemptions, urban renewal, apartment transactions and assessment practice.
Value Added Tax
Israeli VAT legislation and practice notes
Israel Tax Authority Guidance
Official Israel Tax Authority guidance sources
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