Israel Tax News





Israel Purchase Tax Rates Rise

November 2021
Starting November 28, 2021 there is a rise in the purchase tax rates for investors buying their second or additional flat.
The new purchase tax rates are 8% for flats valued under IS 5,348,565 and 10% for flats above this ceiling.
The previous lower rate were 5%, 6%, 7%, 8% and 10% depending on the flats cost price.

Israel Purchase Tax Reduction

July 2020
The Israeli parliament decided on July 26,2020 to reduce the purchase tax rate for investors buying flats from 8% to 5%.
At present investors having already one flat have to pay 8% for buying an additional flat up to a purchase price of IS 5.3 million.
The purchase tax reduction is aimed to encourage investors in the Israeli real estate market.

Israel New Cash Law

February 2019
Starting January 1, 2019 a new cash law is in effect in Israel, aiming to restrict the use of black money.
According to the law in transactions between a customer and a business only transaction of up to IS 11,000 can be paid in cash.
For transactions exceeding IS 11,000 only 10% of the total transaction can be paid in cash.
For transactions between two private people, e.g. a sale of private car, the ceiling for cash payment is IS 50,000. February 2019.



Israel Taxation of Share Warrants

December 2018
According to a new circular published by the Israeli tax office there will be a dramatic change in taxation of startup share warrants to employees.
At present the taxation on warrants exercised in the event of an exit or public offering is 25%. According to the circular such warrants will be taxed as labor income, for senior employees a tax of around 50%.

Israel Tax Update 2018

January 2018
Starting January 1, 2018 the new corporate income tax rate in Israel is 23% compared to 24% in 2017.
The tax rate is expected to be further reduced to 20% by 2021.
The personal income tax rates are 10%-47% ,47% for monthly income exceeding IS 41,530.
The V.A.T. rate remains at 17% same as in 2017.



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