Israel capital gains tax calculator
Israel taxes only the real part of a gain: 25% for an individual, 30% when you hold 10% or more of the company whose shares you sold. Real losses pool by source, foreign losses offsetting foreign gains first, and a surtax of 3%, or 5% on the capital share, lands above the year’s income threshold.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the real/nominal split your broker reports and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-17, from the Israel Tax Authority’s capital gains guidance and the sources each record cites.
Current rules
The rates behind the number
The real-gains rates and the surtax threshold by year
| Tax year | Real gain | Substantial shareholder | Surtax threshold | Surtax above it |
|---|---|---|---|---|
| 2021 | 25% | 30% | 647,640 shekels | 3% |
| 2022 | 25% | 30% | 663,240 shekels | 3% |
| 2023 | 25% | 30% | 698,280 shekels | 3% |
| 2024 | 25% | 30% | 721,560 shekels | 3% |
| 2025 to 2027 (frozen) | 25% | 30% | 721,560 shekels | 3%, plus 2% on the capital share |
Rates and exemptions
| Rule | Value |
|---|---|
| Real gain on shares, securities, property rights, crypto | 25% |
| Real gain where the seller holds 10% or more of the company | 30% |
| Inflationary (nominal) part of a gain on an Israeli asset | Exempt (CPI-indexed cost) |
| Foreign-currency securities | Exchange rate indexes the cost |
| Surtax (mas yasef) on annual income above the threshold | 3%, plus 2% on the capital-income share from 2025 |
| Real losses | Net real gains of the year; foreign losses offset foreign gains first |
| Unused real losses | Carried forward seven tax years |
| Digital assets (crypto) | Property: real capital gain at 25% |
| Foreign residents on TASE-listed securities | Exempt (conditions apply) |
Tables are rendered from the source records retrieved 2026-09-17; each links back to the authority page above. The inflationary-part exemption needs your broker’s indexed basis; the calculator applies the flat real-gains rates.
Questions
Israel capital gains questions
How much is capital gains tax in Israel?
Individuals pay 25% of the real part of a capital gain on assets such as shares, securities and property rights, and 30% when the seller is a substantial shareholder: someone who held 10% or more of one of the company's means of control at some time in the 12 months before the sale. Above 721,560 shekels of income in 2025 or 2026 a surtax adds 3%, plus 2% more on the part of the excess that is capital income.
How is the gain calculated?
Sale proceeds minus selling costs, against what the asset cost plus acquisition costs. For an Israeli asset the cost basis indexes by the consumer price index and only the part beyond the indexed cost, the real gain, is taxed; the inflation-driven increase of the cost is exempt. Israeli brokers report this split in the annual 8677 statement. For securities denominated in a foreign currency the exchange rate replaces the index.
Do losses reduce the tax?
Real capital losses offset the year's real capital gains. A loss on a foreign asset offsets foreign gains first and its excess may offset Israeli gains; unused losses carry forward against capital gains for seven tax years, provided the loss was reported in the year it arose.
What is the capital gains tax rate in Israel?
Individuals pay 25% on the REAL part of a capital gain from selling an asset (shares, securities, property rights), 30% when the seller is a substantial shareholder: someone holding, directly or indirectly, 10% or more of one of the company's means of control (share capital, voting rights, right to profits or to assets on liquidation) at some time in the 12 months preceding the sale. Source: https://www.gov.il/BlobFolder/service/reporting-and-payment-2025-annual-tax-report-for-individuals/he/Service_Pages_Income_tax_annual-report-2026_1322-2025.pdf
How does the real versus nominal split work?
Only the real part is taxed. The gain on an Israeli asset (a security listed on the Tel Aviv Stock Exchange, Israeli real estate) splits into a real part and an inflationary (nominal) part: the cost basis is indexed by the consumer price index and the index-driven increase of the cost is exempt; for securities denominated in a foreign currency the exchange rate replaces the index. The whole gain on other foreign assets is real. Israeli brokers report the split in the annual tax report (form 8677). Source: https://www.gov.il/BlobFolder/legalinfo/law_pkudat_mas_hachnasa/he/LegalInformation_kesher_%D7%A4%D7%A7%D7%95%D7%93%D7%AA%20%D7%9E%D7%A1%20%D7%94%D7%9B%D7%A0%D7%A1%D7%94%20%5B%D7%A0%D7%95%D7%A1%D7%97%20%D7%97%D7%93%D7%A9%5D%20-%20%D7%9C%D7%90%20%D7%9E%D7%A8%D7%95%D7%91%D7%93.pdf
What is the surtax (mas yasef)?
Surtax (mas yasef): an additional 3% on annual income above 721,560 shekels (the year's 50% marginal threshold, frozen at this level for 2025-2027), real capital gains included in the base; and from 2025 a further 2% on the part of the year's capital-source income (real capital gains, dividends, interest, rent) above the same threshold, so capital income above the threshold carries 5% in total. Sources: https://www.gov.il/BlobFolder/generalpage/income-tax-monthly-deductions-booklet/he/generalInformation_income-tax-monthly-deductions-booklet_monthly-deductions-booklet-2026.pdf and https://www.gov.il/BlobFolder/legalinfo/law_pkudat_mas_hachnasa/he/LegalInformation_kesher_%D7%A4%D7%A7%D7%95%D7%93%D7%AA%20%D7%9E%D7%A1%20%D7%94%D7%9B%D7%A0%D7%A1%D7%94%20%5B%D7%A0%D7%95%D7%A1%D7%97%20%D7%97%D7%93%D7%A9%5D%20-%20%D7%9C%D7%90%20%D7%9E%D7%A8%D7%95%D7%91%D7%93.pdf
How do capital losses carry forward?
Real capital losses offset real capital gains of the same year; a loss on a foreign asset offsets foreign gains first and the excess may offset Israeli gains (section 93A reliefs), and unused losses carry forward against capital gains for seven tax years, provided the loss was reported in the year it arose (sections 92-94 of the ordinance). Source: https://www.gov.il/BlobFolder/legalinfo/law_pkudat_mas_hachnasa/he/LegalInformation_kesher_%D7%A4%D7%A7%D7%95%D7%93%D7%AA%20%D7%9E%D7%A1%20%D7%94%D7%9B%D7%A0%D7%A1%D7%94%20%5B%D7%A0%D7%95%D7%A1%D7%97%20%D7%97%D7%93%D7%A9%5D%20-%20%D7%9C%D7%90%20%D7%9E%D7%A8%D7%95%D7%91%D7%93.pdf
How is crypto taxed in Israel?
Digital assets (crypto): the Israel Tax Authority's position (circular 5/2024 of 10 June 2024 and the digital assets FAQ, updated March 2025) taxes a digital asset as property under section 88: the sale produces a real capital gain taxed at 25% for an individual, computed in shekels as proceeds minus cost and fees with indexation changes, reported within 30 days on form 1399 or in the annual report (field 71); losses offset capital gains on other assets. Source: https://www.gov.il/en/pages/faq-digital-assets
Are foreign residents exempt?
Foreign residents are exempt on capital gains from selling securities traded on the Tel Aviv Stock Exchange (and shares of Israeli companies traded abroad, conditions apply: no permanent establishment in Israel, section 97(b2) of the ordinance). Source: https://www.gov.il/BlobFolder/legalinfo/law_pkudat_mas_hachnasa/he/LegalInformation_kesher_%D7%A4%D7%A7%D7%95%D7%93%D7%AA%20%D7%9E%D7%A1%20%D7%94%D7%9B%D7%A0%D7%A1%D7%94%20%5B%D7%A0%D7%95%D7%A1%D7%97%20%D7%97%D7%93%D7%A9%5D%20-%20%D7%9C%D7%90%20%D7%9E%D7%A8%D7%95%D7%91%D7%93.pdf
What about shares bought before 2012?
Transition rules this calculator does not compute: for assets bought before 1 January 2012 the real gain divides linearly and the pre-2012 part pays 20% (25% for a substantial shareholder), pre-2003 acquisitions blend marginal rates, and TASE securities bought before 1 January 2005 follow amendment 147's transitional routes for the nominal part. The calculator applies the flat 25%/30% to the whole real gain. Source: https://www.gov.il/BlobFolder/legalinfo/law_pkudat_mas_hachnasa/he/LegalInformation_kesher_%D7%A4%D7%A7%D7%95%D7%93%D7%AA%20%D7%9E%D7%A1%20%D7%94%D7%9B%D7%A0%D7%A1%D7%94%20%5B%D7%A0%D7%95%D7%A1%D7%97%20%D7%97%D7%93%D7%A9%5D%20-%20%D7%9C%D7%90%20%D7%9E%D7%A8%D7%95%D7%91%D7%93.pdf