🏷️ Israel Real Estate

Seller Net Proceeds
Calculator

Know exactly what you'll walk away with — after Mas Shevach, Mas Yasef, agent fees, legal costs, and every deduction.

💰Sale & Purchase

Expected Sale Price

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Original Purchase Price — What you paid when you bought it

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Year of Purchase

Bought before 2000? The calculation involves historical tax rates — we'll review it with you directly.

Year of Sale

Property was purchased with VAT (from developer)

Resale (Yad Shniya) — no VAT on purchase price

CPI adjustment (2012→2025): your purchase price is inflated by 20.2% to today's value. Inflation-adjusted basis: ₪2,645,399 — Israel taxes only the real gain above this.

👤Who Is Selling?

🛡️Exemption Eligibility

This is my only residential property in Israel

Owning up to ⅓ of another property doesn't count — but anything more does

Held property for at least 18 months

For new builds, clock starts from Tofes 4 (completion certificate)

Used single-home exemption within the last 18 months

If yes, you cannot use it again yet

Own any share in another property (even a small inherited fraction)

Any ownership above ⅓ can disqualify the exemption — including pre-marriage assets of a spouse

Upgrading? Buy a replacement home first and sell this one within 24 months of signing (or 12 months from Tofes 4 on new builds) — and you still retain exemption eligibility. A sale price above ₪5,008,000 means partial (not full) exemption.

🧾Allowable Deductions at Purchase

Mas Rechisha paid at purchase — Fully deductible — CPI-inflated to today

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Legal fees at purchase — Lawyer fee when you originally bought

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Agent commission at purchase — Agent fee when you originally bought

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Capital improvements / renovations — Structural work only — adding rooms, balcony, elevator share, permits

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What counts: structural additions, permits, architect fees, elevator share. What doesn't: painting, leaks, A/C repair, Arnona, furniture, routine maintenance. Keep all receipts — the burden of proof is always on the taxpayer.

📋Selling Costs

Agent Commission

2.00% + VAT

0.00% + VAT3.00% + VAT

Legal Fees (Lawyer)

1.0% + VAT

0.3% + VAT2.0% + VAT

Hetel Hashbacha — היטל השבחה (Betterment Levy)

Municipality's planning decisions increased your property value

📊Mas Yasef — מס יסף (Surtax)

New from 2025: a 3% surtax applies to ALL taxable income above ₪721,560/year. An additional 2% applies specifically on capital income (like Mas Shevach) above that threshold — total up to 5% extra. Residential apartments sold under ₪5,382,285 are excluded from the surtax calculation entirely.

Other Annual Taxable Income (this year) — Salary, dividends, rent, etc. — affects when threshold is crossed

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✅ Sale price under ₪5,382,285 — excluded from Mas Yasef

Your estimated net proceeds

₪4,340,700

Nominal gain of ₪2,300,000 over purchase price

✅ Full Exemption — ₪0 Tax

Single home, held 18m+, under ₪5.0M cap

Sale & Inflation-Adjusted Gain

Sale Price

₪4,500,000

Purchase Price (nominal)CPI-adjusted to today: ₪2,645,399

₪2,200,000

Raw Gain (inflation-adjusted)After CPI adjustment and all purchase-side deductions

₪1,695,301

Mas Shevach — מס שבח (Capital Gains Tax)

Linear Relief (pre-2014 purchase)2012–2013 portion exempt · 2014–2025 portion taxable

84.6% taxable

Taxable GainFully exempt — ₪0 taxable

₪0

Mas Shevach (25%)No tax — exemption applies

₪0

Mas Yasef — מס יסף (Surtax 2025+)

Mas Yasef SurtaxSale price under ₪5,382,285 — excluded from Mas Yasef

₪0

Selling Costs

Agent (2.00% + VAT)Base: ₪90,000 + VAT: ₪16,200

₪106,200

Legal Fees (1.0% + VAT)Base: ₪45,000 + VAT: ₪8,100

₪53,100

Net Proceeds

Less: Selling Costs

-₪159,300

Less: Mas ShevachNo tax due

₪0

🏆 Net Proceeds to You+97.3% return on original purchase price

₪4,340,700

Net proceeds as % of sale price

96.5% retained · Full exemption — sale price ₪4,500,000 is under the ₪5,008,000 2025 cap.

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Currency Converter

Live rates from Bank of Israel (בנק ישראל)

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Ready to sell? Talk to a professional first.

Stephen Epstein

Licensed Real Estate Broker · Israel

📅Free consultationBook a Meeting 💬WhatsApp+972 50-638-6006 📞Call directly+972 50-638-6006

Sources: Israel Tax Authority · Barnea — Mas Yasef 2025 · Haim Givati & Co. · BuyItInIsrael · Land Taxation Law 5723-1963 · ITO Section 121B (Surtax) · Israel CBS CPI data
⚠️ Estimate only. Mas Shevach and Mas Yasef are highly fact-specific. Always consult a licensed Israeli real estate lawyer before selling.

Seller Net ProceedsCalculator

Seller Net Proceeds
Calculator