Tools
What is the oleh purchase-tax rate worth?
The largest single number in buying a home, from the frozen 2026 Tax Authority tables. It compares your olim rate to what a regular first-home buyer would pay.
From Tax Authority Execution Instruction 1/2025, checked 2026-08-05. The thresholds are frozen until 15 January 2028. For the definitive figure on your specific case use the official simulator, and see every source.
Before you calculate
What it works out
Purchase tax (mas rechisha) is a one-time tax on buying a home, charged band by band: each slice of the price is taxed at its own band’s rate. The calculator compares the olim track with what a regular buyer of a single home pays.
The figures it uses, as recorded
| Slice of the price | Rate |
|---|---|
| Up to ₪1,978,745 | 0% |
| ₪1,978,745 to ₪6,055,070 | 0.5% |
| ₪6,055,070 to ₪20,183,565 | 8% |
| Slice of the price | Rate |
|---|---|
| Up to ₪1,978,745 | 0% |
| ₪1,978,745 to ₪2,347,040 | 3.5% |
| ₪2,347,040 to ₪6,055,070 | 5% |
| ₪6,055,070 to ₪20,183,565 | 8% |
| Above ₪20,183,565 | 10% |
| Slice of the price | Rate |
|---|---|
| Up to ₪1,988,090 | 0.5% |
| Above ₪1,988,090 | 5% |
CheckedConfidence: medium, confirm before actingSources: Israel Tax Authority: Execution Instruction 1/2025: purchase-tax amounts and the freeze, Israel Tax Authority: Official purchase-tax simulator, Kol Zchut
Who it applies to
The olim track can be used once, for a sole residence the oleh lives in, from one year before aliyah to seven years after, on a home worth up to ₪20,183,565. Aliyah on or after 15 August 2024 uses the newer olim table; an earlier oleh may elect the older one. All thresholds are frozen until 15 January 2028.
Worked example
A ₪3,000,000 home, aliyah after 15 August 2024: ₪5,106 on the olim track against ₪45,538 for a regular buyer, a saving of ₪40,432.
Plain arithmetic on the figures above. An illustration, not a personal quote.
Your own numbers go in the calculator above.