How Much Tax Does Israel Collect on Property Sales? About NIS 23 Billion a Year
Real estate taxation averaged about NIS 23 billion a year in 2021 to 2022, on the State Comptroller of Israel’s 2025 audit.
Approximately NIS 23 billion a year was the average revenue from real estate taxation in 2021 to 2022, on the State Comptroller of Israel’s 2025 audit of the Israel Tax Authority. The same audit puts the average at about NIS 11.37 billion a year across 2018 to 2020. Both are annual averages across multi-year windows drawn from the Tax Authority’s own collection records, not single-year receipts, and both carry the audit’s own approximation. The audit publishes no tax rate and no split of the revenue by tax type.
| Figure | What it counts | Period |
|---|---|---|
| About NIS 11.37 billion | Annual average revenue from real estate taxation | 2018 to 2020 |
| Approximately NIS 23 billion | Annual average revenue from real estate taxation | 2021 to 2022 |
| Approximately 9% | The NIS 23 billion average as a share of total direct taxes collected by the Israel Tax Authority | 2021 to 2022 |
| 178,005 | Transactions reported to real estate taxation offices | 2022 |
| 130,854 | Transactions reported to real estate taxation offices | 2023 |
| 167,538 | Transactions reported to real estate taxation offices | 2024 |
| 4,850, being 73% | Applications for assessment correction examined by the audit team that had not been handled for over a year | As examined |
| Approximately 77.5% | Rise in the House Price Index, against approximately 15.3% in the Consumer Price Index | January 2014 to December 2024 |
Source: State Comptroller of Israel, 2025, Real Estate Taxation and Israel’s Real Estate Information Infrastructure, English abstract.
Real estate taxation revenue averaged about NIS 23 billion
The State Comptroller reports total revenue from real estate taxation as an average of about NIS 11.37 billion a year in 2018 to 2020, rising to an average of approximately NIS 23 billion a year in 2021 to 2022. The figures are the state audit institution’s own, taken from the Israel Tax Authority’s collection of its own taxes, and each covers a window rather than a year. Both carry the audit’s hedge, and the difference between them is a difference between two averages.
The 9% share is of direct taxes, not all tax
The State Comptroller puts the approximately NIS 23 billion average for 2021 to 2022 at approximately 9% of total direct taxes collected by the Israel Tax Authority. That denominator is the Tax Authority’s own direct-tax collection, on the audit’s figures, and it is the only share the audit publishes for this revenue.
- Numerator: approximately NIS 23 billion, the annual average of real estate taxation revenue, 2021 to 2022.
- Denominator: total direct taxes collected by the Israel Tax Authority in the same window.
- The audit publishes no share of total state revenue, no share of all tax collected, and no share of gross domestic product.
Transactions reported ran 130,854 to 178,005 across three years
The State Comptroller records 178,005 transactions reported to real estate taxation offices in 2022, 130,854 in 2023 and 167,538 in 2024. These are counts of transactions reported to the offices, on the Tax Authority’s own reporting as the audit sets it out, and they cover three calendar years that do not overlap the 2021 to 2022 revenue window.
73% of examined correction applications waited over a year
The State Comptroller states that 4,850 applications for assessment correction, being 73% of those the audit team examined, had not been handled for over a year. The 73% belongs to the applications the audit team itself examined at the Israel Tax Authority, and it is not a share of all applications filed.
- 4,850: applications examined that had not been handled for over a year.
- 73%: the share those 4,850 represent of the examined set.
- The audit publishes no total for applications filed in the period, so no waiting rate across all applicants can be read from it.
The Comptroller found the transactions file cannot be relied on
The State Comptroller states that the Real Estate Transactions and Prices File cannot be relied on as a real estate database because it is incomplete. The audit is Israel’s state audit institution reporting on an Israeli government dataset held by the Israel Tax Authority. Separately, it records the movement of two national indices over the same decade.
| Index | Movement | Period |
|---|---|---|
| House Price Index | Rose by approximately 77.5% | January 2014 to December 2024 |
| Consumer Price Index | Rose by approximately 15.3% | January 2014 to December 2024 |
Source: State Comptroller of Israel, 2025 audit; both movements carry the audit’s own approximation.
Which figures here may not be divided into one another?
The revenue averages cover 2018 to 2020 and 2021 to 2022; the transaction counts cover 2022, 2023 and 2024. Dividing one into the other produces a tax-per-transaction figure the audit does not publish and whose years do not match. The 9% is a share of direct taxes collected by the Israel Tax Authority and of nothing wider. The 73% is a share of the applications the audit team examined. Every money figure carries an approximation the audit itself states, and the two averages are averages across windows rather than annual receipts.
Questions readers ask
How much does Israel collect in real estate taxation each year?
The State Comptroller reports an average of approximately NIS 23 billion a year across 2021 to 2022, and about NIS 11.37 billion a year across 2018 to 2020.
Is that a single year’s figure?
No. The State Comptroller published both figures as annual averages across multi-year windows, so neither is the amount collected in any one named year.
What share of Israel’s taxes is that?
The State Comptroller puts the 2021 to 2022 average at approximately 9% of total direct taxes collected by the Israel Tax Authority.
Does the audit give the tax rates?
No. The State Comptroller published no rate for any real estate tax in this audit, and no breakdown of the revenue by tax type.
How many property transactions are reported to the taxation offices?
The State Comptroller records 178,005 in 2022, 130,854 in 2023 and 167,538 in 2024, counted as transactions reported to real estate taxation offices.
Can an average tax per transaction be worked out from those numbers?
Not from this audit. The State Comptroller published the revenue averages for 2021 to 2022 and the transaction counts for 2022 to 2024, so the two series cover different periods.
How long do assessment corrections take?
The State Comptroller found that 4,850 applications for assessment correction, being 73% of those the audit team examined, had not been handled for over a year.
What did the audit say about the state’s transactions data?
The State Comptroller states that the Real Estate Transactions and Prices File cannot be relied on as a real estate database because it is incomplete.
How far have Israeli house prices moved?
The State Comptroller records the House Price Index rising by approximately 77.5% from January 2014 to December 2024, against approximately 15.3% for the Consumer Price Index.
Which body issued these figures?
The Office of the State Comptroller and Ombudsman of Israel published them in its 2025 audit of the Israel Tax Authority, in its own English abstract.
Does the Comptroller publish figures on the sale of state-owned apartments?
Yes, in a separate audit. The State Comptroller reported about 48,000 apartments in the public housing stock in 2023 against about 54,000 in 2018, with sales to tenants outrunning purchases.
Are Israel’s land registers computerised everywhere?
The State Comptroller reported in 2021 that real estate in the Judea and Samaria Area is registered using hard-copy registers, with no computerised system, following an audit conducted from September 2018 to June 2019.
Sources
- State Comptroller of Israel, 2021. Staff Officers in the Civil Administration in the Judea and Samaria Region. Annual Report 70C, English abstract, pp. 55 to 59. library.mevaker.gov.il. Official or primary record.
- State Comptroller of Israel, 2024. Purchase and Sale of Public Housing Apartments, Follow-up Audit. Chapter 204, Ministry of Construction and Housing, English abstract. library.mevaker.gov.il. Official or primary record.
- State Comptroller of Israel, 2025. Real Estate Taxation and Israel’s Real Estate Information Infrastructure. Israel Tax Authority, English abstract, 24 pp. library.mevaker.gov.il. Official or primary record.
