israeli-real-estate

The saved excerpt is a snapshot from review. The external source remains the complete and most current version.

---
name: israeli-real-estate
description: Not legal advice. Israeli real estate data, comparable-sales analysis, transaction guidance, and regulatory compliance. Use when user asks about Israeli property, "nadlan", "dira", apartment prices, purchase tax (mas rechisha), Tabu extract, rental agreements, mortgage (mashkanta), or Israel Land Authority tenders. Covers buying, selling, and renting in Israel. Do NOT use for non-Israeli real estate markets, and do NOT use to decode a Tabu extract entry by entry (use israeli-tabu-extract-decoder for what each ownership share, mortgage rank, ikul, he'arat azhara, easement and hatzmada actually means).
license: MIT
allowed-tools: Bash(python:*) WebFetch
compatibility: Network access helpful for data lookups. Enhanced by remy-land-authority MCP for land tenders.
---

# Israeli Real Estate

## Legal notice

This is a free information tool operated by an AI model. It explains Israeli real estate processes and presents data that has been published to the public. All of its outputs are produced automatically by an AI model, with no involvement, review, or approval by a licensed real estate appraiser, advocate, or tax adviser. The output is not a property appraisal (shuma), not a professional opinion, and not legal or tax advice, but general information only: it involves no site visit, it does not perform the appraisal adjustments required by the comparison approach, and it does not examine the documents of your specific transaction. An AI model may err, omit data, or present a wrong conclusion.

The output must not be presented as a certified appraisal, must not be relied on as evidence, and must not be submitted to a court or an authority. A binding valuation requires a licensed appraiser, a property transaction requires an advocate, and a binding tax computation requires a tax adviser or accountant. This tool is not a substitute for advice that takes account of the particular circumstances and needs of each person, and all use of its output is the user's sole responsibility.


## Instructions

### Step 1: Identify Real Estate Need
| Need | Action |
|------|--------|
| Comparable-sales analysis | Present reported and published transactions, not an appraisal |
| Buying guidance | Full transaction checklist |
| Purchase tax calculation | Apply mas rechisha brackets |
| Tabu extract | Guide through obtaining nesach tabu |
| Rental agreement | Key terms for Israeli chozeh schirut |
| Land tender | Query RMI tender data |

### Step 2: Purchase Tax (Mas Rechisha) Calculator
For apartment purchases (2026 rates, frozen at 2025 levels; first-apartment brackets are frozen until Jan 15, 2028; verify annually at the Israel Tax Authority):

**First apartment buyer (dira yechida):**
| Price Range (NIS) | Tax Rate |
|-------------------|----------|
| 0 - 1,978,745 | 0% |
| 1,978,746 - 2,347,040 | 3.5% |
| 2,347,041 - 6,055,070 | 5% |
| 6,055,071 - 20,183,565 | 8% |
| 20,183,566+ | 10% |

**Non-first apartment (investment/additional):**
| Price Range (NIS) | Tax Rate |
|-------------------|----------|
| 0 - 6,055,070 | 8% |
| 6,055,071+ | 10% |

**New immigrant (oleh chadash), single residential home:** under Purchase Tax Regulation 12a (the reformed track in force from 15 August 2024), an oleh buying a single residential home gets:
| Price Range (NIS) | Tax Rate |
|-------------------|----------|
| 0 - 1,978,745 | 0% |
| 1,978,746 - 6,055,070 | 0.5% |
| 6,055,071 - 20,183,565 | 8% |

**The relief has a value ceiling.** If the home is worth MORE than 20,183,565 NIS, Regulation 12a does not apply at all: the purchase is taxed under the ordinary brackets (the first-home or additional-home ladder above, as applicable) on the FULL price, not under the oleh ladder with a 10% top band. ITA purchase-tax circular 1/2026, footnote 1: "בדירה ששוויה מעל סכום זה, ההקלה שבתקנה 12א לא תחול". Do not tell an oleh buying a 21M NIS home that they still get the 0% and 0.5% steps, they get none of them.

The oleh benefit is g