The tax on real estate capital gain is not calculated using tax brackets, but at a flat rate of 25% on the net profit from the sale. However, there is an exemption cap that is updated annually. For 2025, the exemption cap is NIS 5,008,000. In other words, for the sale of an apartment whose price is lower than this amount, it is possible to benefit from a total exemption from the tax on capital gain,...
