The usual order of a purchase
A summary of the Nefesh B’Nefesh ten-step guide. Your lawyer runs most of it.
Mortgage approval in principle
Before you commit, ask banks for an אישור עקרוני (ishur ekroni), an approval in principle that tells you how much they will lend.
Lawyer and checks
An Israeli real estate lawyer checks the registration of the property in the land registry (the Tabu) or with the Israel Land Authority (רמ״י, often still called the Minhal) and any debts or notes on it.
Contract and caveat
After signing the sale contract (חוזה מכר), a caveat (הערת אזהרה) is registered so that no conflicting sale or mortgage can be registered while yours goes through.
The mortgage itself
With a signed contract you return to the bank to open the mortgage file. For a second-hand apartment the bank also wants proof of registration.
Tax and registration
Purchase tax (מס רכישה) is generally payable within 60 days of the deal, usually the day you sign, as Kol Zchut explains. The lawyer then registers the property in your name and removes the caveat.
The two oleh benefits
Purchase tax. Since 15 August 2024, the Ministry of Aliyah and Integration explains, olim buying a first apartment pay no purchase tax up to the first bracket of the law, 0.5 percent on the value above it up to about ₪6 million, and the regular rates above that. The benefit applies from one year before aliyah until seven years after it, once for an apartment and once for a business property. You claim it on Form 2973, completed with a lawyer or a real estate tax clerk, with a population registry extract proving you are an oleh.
Mortgage. Nefesh B’Nefesh lists a mortgage benefit for olim buying a first home, at below-market interest on up to about ₪300,000, available up to 15 years after aliyah. It needs a תעודת זכאות (certificate of eligibility) from the Ministry of Construction and Housing, issued through the mortgage banks.
Brackets and figures are updated, so ask your lawyer to check the numbers on the day you sign. The ministry’s business information center gives free guidance on the oleh purchase tax, and on buying and renting, on *2994.
The vocabulary of a purchase
For the words in a rental listing, see Yad2 terms; for contracts and courts, the Hebrew legal glossary.
- טאבוtabuThe land registry, formally לשכת רישום המקרקעין.
- נסח טאבוnesach tabuLand registry extract: who owns the property and what is registered on it.
- רמ״יramiIsrael Land Authority, which manages state land. Some apartments are recorded there rather than in the Tabu.
- חכירהchachiraLong-term lease from the state, the usual way homes on Israel Land Authority land are held.
- הערת אזהרהhearat azharaCaveat: a note in the registry that the property is being sold to you.
- זיכרון דבריםzichron dvarimMemorandum of understanding. It can be binding, so do not sign one without a lawyer.
- חוזה מכרchoze mecherSale contract.
- מס רכישהmas rechishaPurchase tax, paid by the buyer.
- מס שבחmas shevachCapital gains tax on real estate, paid by the seller.
- היטל השבחהhetel hashbachaBetterment levy charged by the local planning committee.
- אישור עקרוניishur ekroniMortgage approval in principle.
- יועץ משכנתאותyoetz mashkantaotMortgage adviser.
- תעודת זכאותteudat zakautCertificate of eligibility for the oleh mortgage benefit. The same words name the oleh booklet for an Ezrach Oleh.
- שמאיshamaiAppraiser.
- דירה מקבלןdira mi-kablanA new apartment bought from the developer.
- דירה יד שנייהdira yad shniyaSecond-hand apartment.
- טופס 4tofes arbaOccupancy permit for a new building.
- היתר בנייהheter bniyaBuilding permit.
What to ask the seller, the agent or the lawyer
Male form first, female form second.
| English | Hebrew | Say it |
|---|---|---|
| Is the apartment registered in the Tabu? | הדירה רשומה בטאבו? | ha-dira reshuma ba-tabu |
| Can I see a Tabu extract? | אפשר לראות נסח טאבו? | efshar lirot nesach tabu |
| Is there a building permit for the extension? | יש היתר בנייה לתוספת? | yesh heter bniya la-tosefet |
| What is included in the price? | מה כלול במחיר? | ma kalul ba-mechir |
| What is the payment schedule? | מה לוח התשלומים? | ma luach ha-tashlumim |
| When will the caveat be registered? | מתי תירשם הערת האזהרה? | matai tirashem hearat ha-azhara |
| I’m an oleh and entitled to the purchase tax benefit. | אני עולה חדש / עולה חדשה וזכאי / וזכאית להטבה במס רכישה. | ani oleh chadash / olah chadasha ve-zakai / ve-zakait la-hatava be-mas rechisha |
| I need an appraiser. | אני צריך / צריכה שמאי. | ani tzarich / tzricha shamai |
| Can you send me the contract to read before the meeting? | אפשר לקבל את החוזה לקריאה לפני הפגישה? | efshar lekabel et ha-choze li-kria lifnei ha-pgisha |
Read the contract in English before you sign
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Frequently asked questions
Do olim pay purchase tax on their first apartment?
Less than other buyers. Since 15 August 2024, olim pay no purchase tax up to the first bracket and 0.5 percent above it up to about ₪6 million, if they buy between one year before and seven years after aliyah. Check the current brackets with your lawyer.
When is purchase tax paid?
Generally within 60 days of the deal, usually the day the contract is signed, according to Kol Zchut’s guide to paying purchase tax.
What is a hearat azhara?
A caveat, registered in the land registry after the contract is signed, warning anyone else that the property is being sold to you. It is removed once the property is registered in your name.
What is the teudat zakaut for a mortgage?
A certificate of eligibility from the Ministry of Construction and Housing, issued through the mortgage banks, for the oleh mortgage benefit on a first home.
Official sources
Rules, amounts and deadlines change. Check the official page before you act on anything here.
- Kol Zchut: Paying purchase tax (Hebrew)checked September 29, 2026
- gov.il: Purchase tax discount for olimchecked September 29, 2026
- Nefesh B’Nefesh: A 10-step guide to purchasing a home in Israelchecked September 29, 2026
- Nefesh B’Nefesh: Aliyah rights and benefits (mortgage, purchase tax)checked September 29, 2026
- Ministry of Aliyah and Integration: Rights guide for new olim (Hebrew)checked September 29, 2026