You and/or your spouse made Aliyah within the last seven years (excluding mandatory army service), or you and/or your spouse intend to make Aliyah within the next 12 months. The “Oleh” rate applies to purchases below 20,000,000 NIS made on or after 15.8.2024. For transactions above this amount, select “Israeli Resident.” The property must be your sole residence in Israel; if you already own a property, select “Additional residence in Israel”. For new construction, the “Oleh” rate applies if you make Aliyah within three years of the purchase date or by the date of Tofes 4 (Letter of Occupancy), whichever comes first. You are eligible to receive the “Oleh” rate once.