Application for partial purchase tax exemption for an immigrant (form 2973)

This service enables new immigrants to apply for a one-time purchase tax reduction when purchasing a residential apartment, and a one-time purchase tax reduction when purchasing a business.

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Who can submit the application

A person purchasing a residential property, who meets the definition of an immigrant (oleh) as set out in Regulation 12 of the Purchase Tax Regulations, is entitled to submit an application for a reduction of the purchase tax. This applies to the purchase of an apartment or business for his or her own use.
 
The reduction is valid for an apartment or business purchased within a period starting one year before the immigrant's first entry into Israel and up to seven years after his or her first entry.

What to attach

The application must include a Population registry extract from the Ministry of the Interior, indicating the immigrant's status.

The service is provided free of charge

How to file the application

The application must be submitted on form 2973, completely filled out with the required documents, as detailed on the form.

This application is an appendix to the real estate purchase declaration form. If the declaration is submitted manually or via the computer at the Tax Administration, the application form must be attached to the written declaration, or as an appendix to the online declaration submitted by the purchaser.
 
If the purchaser is represented by a lawyer, the application will be submitted by the lawyer through the online system for representatives.

What happens next

The application will be processed in the office as part of the statement registration of the purchase of a property.

The application will then be examined by officials in the regional bureau, who will approve the relief, provided the buyer meets the legal requirements.

The decision regarding the tax reduction will then be sent by means of an assessment notice.

The information is available in English but the forms must be filled out in Hebrew.

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Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.

Israel Tax Authority

Online Inquiry System of the Israel Tax Authority

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