Global Property Guide

Financial Information for Residential Property Buyers


Rental Income Tax (Effective) - Israel Compared to Middle East

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Iran 19.25%
Jordan 15.00%
Tunisia 12.00%
Libya 11.25%
Morocco 10.70%
Israel 7.75%
Qatar 7.50%
Algeria 5.25%
UAE 5.00%
Egypt 3.79%
Lebanon 3.03%
Oman 2.25%
Bahrain 0.00%
Saudi Arabia 0.00%

Israel: Rental income taxes (%).

The tax levied on the average annual income on a rental apartment/property in the country.

Assumptions:

  • Gross rental income is /US$1,500/month
  • The property is personally directly owned jointly by husband and wife
  • Both owners are foreigners and non-residents
  • They have no other local income
  • There is no mortgage, i.e., no loan is taken for the purchase


In arriving at the pre-tax profit figure, we calculate, and deduct:

  • Depreciation / capital allowances if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.


We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical actually incurred costs. If real estate tax is normally payable by the landlord, we deduct that.

Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.

Source: Global Property Guide Research, Contributing Accounting Firms


Israel has official house price statistics. The Central Bureau of Statistics (CBS) releases quarterly average prices of owner-occupied dwellings by residential area. Statistics on dwelling construction and sales activities are also available. General economics statistics are published by the CBS.