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Purchase tax is a progressive ONE and is slightly different for a buyer who is Non-immigrant and an immigrant:

If you are not an immigrant, and own one residing asset:

       
 Amount/Nis                      Tax/%
up to  574,865                            0.0%
from   574,865  to  712,850          3.5%
over   712,850                             5.0%
For a new immigrant :

   
  Amount/Nis                          Tax/%
up to   1,075,925                         0.5%
over    1,075,925                         5
.0%  
  
 

         

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