Mas Rechisha Calculator

Calculate the Mas Rechisha


Mas Rechisha is an acquisition tax, or purchase tax, that a buyer is obligated to pay upon purchasing real estate in Israel. Once a contract is signed, a self-assessment must be filed with the Israel tax authorities, and paid in full, within 60 days. Late payment may incur interest and penalties. Generally, the real estate attorney who handles the contract for the property purchase deals with the issue of Mas Rechisha.

Mas Rechisha on residential property is a graduated (incremental) tax. Besides the purchase price of the property, other factors that are considered include the status of the purchaser (i.e. resident/tourist/oleh chadash), and additional properties owned in Israel.

Purchase Price (NIS)

Type of Property

You and/or your spouse do not own a residential property in Israel, or you and/or your spouse own an additional residence in Israel and intend to sell it within the next 18 months.
You and/or your spouse already own a residential property in Israel, and do not intend to sell it within the next 18 months.
Includes land that is available for development, and land that is designated for agricultural purposes.


You and/or your spouse made Aliyah in the last 7 years, or you and/or your spouse intend to make Aliyah within the next 12 months. (Mandatory army duty is not counted in the 7 years). A reduced rate is granted one time for an “Oleh Chadash”. Select “Israeli Citizen” if you have already received a reduced rate.
When purchasing a sole residence in Israel, foreign residents are treated as Israeli residents who are purchasing an additional residence (“investors”).

Mas Rechisha Due (NIS)

*Rates applicable from 29/08/2020 until 15/01/2021. For more information on Mas Rechisha, applicable tax rates and special situations, read our guide on Mas Rechisha.

DisclaimerThe Mas Rechisha Calculator is for illustrative purposes only.  Please consult a real estate lawyer before entering into any real estate transaction.