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Capital gains tax on selling an apartment

Estimate the mas shevach on the sale of an Israeli apartment, with inflation adjustment, the single apartment exemption and the linear calculation for apartments bought before 2014.

100% freeNo sign-up2026 rates

A personal tool, not professional advice. These are calculation tables I built for my own decisions and now share freely. Please check every figure and assumption yourself before relying on it.

Your situation

The purchase

₪
₪

Purchase tax, lawyer, agent

₪

Renovations that added value, with receipts

The sale

₪
₪

Agent and lawyer on the sale

₪

Only if you deducted depreciation on rental income

Inflation adjustment

%

Estimated from yearly Israeli CPI. Edit it if you know the exact figure.

Estimated mas shevach

₪237,986

Using the most favourable option: Linear calculation.
Sale price₪3,200,000
Selling costs-₪65,000
Estimated mas shevach-₪237,986
What you receive₪2,897,014

Compare the options

Regular calculation₪275,350

25% of the real gain, after inflation.

Linear calculationBest₪237,986

The gain is spread over the time you owned the apartment. The part before 1 January 2014 is exempt: only 86.43% of the gain is taxed.

Your gain

Cost of the apartment₪1,640,000
Nominal gain₪1,495,000
Inflation part (exempt)-₪393,600
Real gain₪1,101,400
Years owned14.7
Tax as a share of your gain15.92%
Very large gains can also be subject to the high income surtax, which is not included. Improvement costs are indexed from the purchase date for simplicity.

These calculators are spreadsheets I originally made for my own use, shared as they are to help you think things through. They give estimates based on the published rates for the current tax year and on the assumptions you enter, and they may contain errors or simplifications. They are not tax, legal or financial advice: check all the information yourself and with a licensed accountant, lawyer or mortgage adviser before making any decision.

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