Tax Simulators
2026 rates

Real Estate Capital Gains Tax

Estimate the mas shevach (land appreciation tax) on a resale: purchase price, fees, works, depreciation and the beneficial linear calculation.

Property type

The deal

₪
₪

Acquisition costs

₪
₪

Lawyer, real-estate agent, appraiser | paid at acquisition.

₪

Renovations that add value; keep all receipts.

Selling costs

₪

Lawyer, agent (up to 2%), marketing costs.

₪

Paid to the local committee | fully deductible.

Adjustments

₪

Depreciation already deducted against rent: it lowers the cost basis and raises the taxable gain.

Single-residence exemption

Single home held over 18 months: exempt up to ₪5,008,000 (2025 cap).

High-income surtax (mas yesef)

Adds 3% on the taxable gain. Can reach 5% on high capital income.

Estimated capital gains tax

Effective rate 19.4%
₪230,812
Real taxable gain₪1,190,000
Taxable share (since 2014)₪923,248
Exempt share (before 2014)₪266,752
Net proceeds after tax₪3,199,188

Gain build-up

Purchase price₪2,000,000
Purchase tax paid (mas rehisha)+ ₪50,000
Fees at purchase (lawyer, agent)+ ₪40,000
Improvements & works+ ₪150,000
Betterment levy (heitel hashbacha)+ ₪0
Depreciation add-back− ₪0
Adjusted purchase cost₪2,240,000
Sale price net of fees₪3,430,000

Beneficial linear calculation

Holding period: 16
Exempt period (before 2014)₪266,752
Taxable period (since 2014)₪923,248

Real Estate Capital Gains Tax

For a home held before 2014, the linear method exempts the gain accrued before January 1, 2014 and taxes only the later share at 25%. Keep every receipt (lawyer, works, purchase tax): they reduce the taxable base directly.

These simulations are indicative, based on 2026 rates, and do not constitute tax advice. Consult a BNG & CO expert for a personalized analysis.

Discuss my situation

Estimate Israeli real-estate capital gains tax (mas shevach) on a resale: purchase price, fees, renovation, depreciation and possible single-residence exemption (2026).

How to compute mas shevach

  1. Enter purchase price, sale price and dates.
  2. Add fees, works and exemption options if eligible.
  3. Get taxable gain and estimated tax before you sign.

FAQ — Capital gains

What is mas shevach?
It is tax on the capital gain when selling Israeli real estate, separate from acquisition tax at purchase.
Is the single-residence exemption automatic?
No. Strict conditions apply. The simulator estimates; a formal opinion is still required.
Are renovations deductible?
Some works and costs may increase the tax basis. Keep invoices and confirm treatment with a CPA.
Any specifics for non-residents?
Yes (withholding, treaties). Prepare documents before sale to avoid closing delays.
Prepare my sale with a CPA