Purchase Tax Discount on Residential Property for People with Disabilities (Right)

From All Rights (Kol-Zchut) (www.kolzchut.org.il)

הקדמה:

People with disabilities may be entitled to a reduced purchase tax of 0.5% of the value of the property, when purchasing a home in which they will live.
When purchasing a single residence, valued up to NIS 2,500,000 (as of 2017), there is a tax exemption on the first payment bracket.
You can use the Purchase Tax Simulator on the Tax Authority's website to calculate the amount of tax owed.
For more information, see Regulation 11 of the Property Tax Regulations (Improvement and Acquisitions) (Purchase Tax)

People with disabilities may be entitled, in accordance with the relevant conditions, to pay a reduced purchase tax of 0.5% when purchasing a home in which they will live.

Who is Eligible?

How to Claim It?

Medical Committee

Please Note

  • A purchase tax refund may only ever be received twice.
  • If a couple is buying a residence in order to live in it and one of the partners has disabilities as described above, then they are both entitled to the discount. If the couple was not married when the residence was purchased, they are entitled to a reimbursement if they get married within 12 months of signing the purchase contract.

Government Agencies

Laws and Regulations

Additional Publications

Sources