Buying property in Israel from abroad: what changes by country
Buying a home in Israel is the same transaction for every buyer from abroad: the same purchase tax brackets for a non-resident, the same Bank of Israel loan ceiling, the same lawyer, contract and land registry. What changes is at home: how your own tax authority treats the Israeli rent and the sale, what you must report, how the money is allowed to leave, and who issues the apostille on your power of attorney. According to Semerenko Group’s CRM, 811 of our client records are people buying or renting from abroad or planning aliyah (18 October 2026); the hubs below hold the country-specific facts, each from an official source with its date, and a worked example in your currency.
What differs by country
| Country | Reporting and tax at home | Tax treaty with Israel | Apostille | Exchange control |
|---|---|---|---|---|
| United States | FBAR above USD 10,000 in foreign accounts; Form 8938 above its thresholds (the apartment itself is not an 8938 asset) | US-Israel income tax treaty (IRS treaty page) | Party since 15 Oct 1981 (Secretary of State or US Department of State) | None |
| United Kingdom | SA106 foreign pages; CGT 18% or 24% on sale | 2019 protocol in force 28 Oct 2019 | Party since 24 Jan 1965 (Legalisation Office) | None |
| Canada | Form T1135 above CAD 100,000 cost (rental yes, personal-use no); one-half gains inclusion | Convention signed 23 Sep 2016 | In effect since 11 Jan 2024 (five provinces or Global Affairs Canada) | None (FINTRAC cash reports by the bank) |
| France | IFI above EUR 1.3M net real estate; forms 2044, 2047, 3916; 2048-IMM on sale | Convention in force 18 Jul 1996 | Notaires since 1 May 2025 | None (cash of EUR 10,000+ declared at the border) |
| South Africa | Worldwide income with section 6quat rebate; 40% CGT inclusion | DTA listed by SARS (GG 6577) | Party since 30 Apr 1995 (High Court) | Discretionary allowance and R10M investment allowance with SARS AIT PIN |
| Australia | ATO rules apply at home; not confirmed on an official page in this build | Signed 28 Mar 2019, in force 6 Dec 2019 <a href=”https://treasury.gov.au/tax-treaties/income-tax-treaties” rel=”nofollow noopener” target=”_blank”>(Treasury, Last updated 24 March 2026)</a> | Party since 16 Mar 1995 <a href=”https://www.hcch.net/en/instruments/conventions/status-table/?cid=41″ rel=”nofollow noopener” target=”_blank”>(HCCH)</a> | not confirmed |
Each cell is explained with its official source and date on the country hub. Australia has no hub yet: only the treaty and apostille facts could be confirmed from official pages in this build; the Australian Taxation Office pages were not readable by our checker. Unknown stays unknown.
What is the same for everyone
| Buyer | Price band | Rate on that band |
|---|---|---|
| Israeli resident, only home | ₪0 to ₪1,978,745 | 0% |
| Israeli resident, only home | ₪1,978,745 to ₪2,347,040 | 3.5% |
| Israeli resident, only home | ₪2,347,040 to ₪6,055,070 | 5% |
| Israeli resident, only home | ₪6,055,070 to ₪20,183,565 | 8% |
| Israeli resident, only home | above ₪20,183,565 | 10% |
| Foreign resident, or an additional home | ₪0 to ₪6,055,070 | 8% |
| Foreign resident, or an additional home | above ₪6,055,070 | 10% |
| New immigrant (oleh), home bought within the benefit window | ₪0 to ₪1,978,745 | 0% |
| New immigrant (oleh), home bought within the benefit window | ₪1,978,745 to ₪6,055,070 | 0.5% |
| New immigrant (oleh), home bought within the benefit window | ₪6,055,070 to ₪20,183,565 | 8% |
Israel Tax Authority brackets for 16 January 2026 to 15 January 2027 as held in Semerenko Group’s fact registry, verified 2026-10-16. The oleh table above ₪20,183,565 is not in our registry; the Tax Authority directive governs. The tax is cumulative: each band is taxed at its own rate.
Financing: Bank of Israel Directive 329 caps a housing loan at 75% for a sole dwelling, 70% for a replacement dwelling and 50% for an investment dwelling; a non-resident buyer is generally financed inside the 50% ceiling. Details: mortgages for foreign buyers. Currency: every hub converts at the Bank of Israel representative rate of 2026-10-16 and says so.
Tools for buyers abroad
Frequently asked questions
Can a foreigner buy property in Israel?
Yes. Israel has no citizenship or residency requirement for buying an apartment. A non-resident pays purchase tax at the foreign-resident brackets and is generally financed by Israeli banks up to the 50% Bank of Israel ceiling for investment purchases; everything else about the purchase is the same as for an Israeli buyer.
What is actually different when buying from abroad?
The differences are at home, not in Israel: how your tax authority treats the Israeli rent and the eventual sale (forms, credits, inclusion rates), what accounts and assets you must report, whether your money needs exchange-control approval to leave (South Africa), and who issues the apostille on your power of attorney.
Which currency are the examples in?
Each hub shows a worked example for a ₪2,500,000 apartment in the buyer’s own currency at the Bank of Israel representative rate of the date printed on the page; the rate you get is set by whoever converts the money.
Related pages
- Can a foreigner own property in Israel?
- Who can buy property in Israel, by status
- How to buy property in Israel, step by step
- Documents to buy property in Israel
- Mortgages for foreign buyers
- Research and reports
Sources
- Israel Tax Authority purchase tax directive (fact registry), as of 2026-10-16
- Bank of Israel Directive 329 (fact registry), as of 2026-10-16
- Bank of Israel representative exchange rates, as of 2026-10-16
- Australian Treasury, Income Tax Treaties, as of Last updated 24 March 2026
- HCCH status table, Convention 12 (Apostille)
- Semerenko Group CRM, client counts only, as of 2026-10-18
This is general information, not legal or tax advice; confirm with a licensed professional.
Verified 2026-10-18 by Chaim Semerenko, Semerenko Group; brokerage under broker of record Pinchas Menachem Reis, licence 324150.
