The cost of praise regarding the praise tax

The tax is based on the amount that the residential apartment was sold for after deducting the value of the apartment at the time of purchase and after deducting the expenses recognized by law and depreciation.

In this regard, I will note that depreciation under section 47 of the Real Estate Tax Law is the amounts that can be deducted in respect of real estate under section 21 of the Income Tax Ordinance, together with the amounts deducted from their original price for income tax purposes.

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Apartments in Israel
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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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