Request for the issuance of a voucher for an advance payment on account of land appreciation tax (Form 7152)
This service enables the buyer of a property to pay an advance payment on account of land appreciation tax of the vendor, as stipulated by law.
Once the application is approved, the applicant will receive a payment voucher.
Who can apply?
The application must be submitted by the real estate buyer who wishes to pay the land appreciation tax that applies to the vendor.
The buyer may submit the request after having paid more than 40% of the total amount of the sale to the seller.
If a property was purchased from a contractor, the buyer will only be allowed to submit the application after more than 80% of the total price has been paid to the seller.
The service is free of charge.
The application must be filed at the Regional Property Tax Office. You can either come to the office in person during business hours or send the application to the regional office by mail.
If the buyer is represented by a lawyer, the lawyer can file the application directly from his office.
What happens next
An employee at the office will review the application and if it meets the requirements of the law, it will be processed on site.
A buyer who has come to the office in person will receive the voucher on the spot.
A buyer who has sent the application by mail will receive the voucher within 14 business days at the address indicated on the application form .
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
Israel Tax Authority online information and Services center
Phone Numbers: 02-5656400
Operating Hours
Sunday to Thursday, from 8:30 to 15:30
Tuesday from 08:30 to 12:30