Source of purchase tax billing

The law stipulates that when purchasing a residential apartment, the buyer will be liable to purchase tax at the rate according to the apartment’s price.

This is an indirect tax whose billing method follows purchase tax regulations.
Purchase tax differs from appreciation tax in that it does not depend on appreciation or profit but is derived from the price of the apartment.

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Apartments in Israel
0 nis
Average price for a 4 room apartment in Tel Aviv
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Rise in the price index of input in residential construction from the year 1956 to 2021
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