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Purchase tax (mas rechisha) benefit for olim: the 7-year window

Israel Tax Authority

The short answer

Applies to olim buying a home, or still deciding. The reduced oleh rate applies to a home bought from 1 year before aliyah to 7 years after. On a NIS 3M apartment the gap is roughly NIS 181,000. Deadline: 7 years after your aliyah date.

Checked on 2026-07-21 against the sources below. Confirm with Israel Tax Authority before you rely on it.

Checked Confidence: medium, confirm before acting

Deadline

Deadline: 7 years after your aliyah date. The window opens 1 year before your aliyah date. Miss it and the money is lost.

Illustrative value at stake: about 181,000 ILS.

How that figure is worked out: Illustrative only: roughly NIS 59,000 at the oleh rate versus about NIS 240,000 for an ineligible foreign buyer, on a NIS 3,000,000 apartment. Your figure depends entirely on price and circumstances.

Counted from your own date, never from today. Your plan turns it into a calendar date.

Steps

  1. 1

    Mark the deadline

    Deadline: 7 years after your aliyah date.

    The window opens 1 year before your aliyah date. Miss it and the money is lost.

  2. 2

    Apply

    Handled by Israel Tax Authority. Expect to go in person: it cannot be done fully online.

  3. 3

    Avoid a known trap

    If a purchase is plausible at all, model the deadline now. Time spent in army service is excluded from the clock.

    Why: Buy in year 8 and the discount is gone permanently. There is no do-over.

  4. 4

    Avoid a known trap

    Hold the cash for it before you sign, not after.

    Why: Purchase tax is payable within 60 days of signing the contract.

Costs and figures

What it costs

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