Can a non-resident gift Israeli property to their child?

Yes. Non-resident donors can gift Israeli property to their children just as Israeli residents can. The tax treatment is the same — the donor may owe betterment tax on accumulated appreciation, and the recipient (even if also a non-resident) pays purchase tax at the reduced family rate. The gift deed and transfer registration process at the Land Registry (Tabu) applies regardless of the parties' residency status.