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Do foreign buyers need an Israeli tax ID number to buy property in Israel?

You do not need Israeli citizenship or a teudat zehut (national ID) to buy property in Israel, but you do need a tax identifier to file the purchase tax return and register title. A foreign buyer is identified to the Israel Tax Authority by passport number, and the Authority assigns a tax file reference for the transaction under the Land Taxation (Appreciation and Purchase) Law 5723-1963. The Land Registry then records the buyer in the name shown on the passport. Your attorney usually opens the file and submits the purchase tax declaration within 30 days of signing.

Israel places no nationality restriction on the private purchase of most urban residential property, so a non-resident with no Israeli identity number can buy. What the system does require is that every party to a land transaction be identifiable for tax and registration purposes. The purchase tax declaration (hatzharat rechisha) under the Land Taxation (Appreciation and Purchase) Law 5723-1963 must carry an identifier for the buyer. For a foreigner that identifier is the passport number, and the Land Taxation office opens a transaction file against it. When the deal completes, the Land Registry (Tabu) or the Israel Land Authority records ownership using the same passport details, so the buyer's legal title is fully documented even without a local ID card.

In practice this is handled by the buyer's Israeli lawyer, who files the declaration online and corresponds with the Land Taxation office. Two related points catch foreign buyers off guard. First, the purchase tax rate for a non-resident or anyone buying an additional dwelling is materially higher than the graduated rate an Israeli buying a single home receives, so budget for that early. Second, the bank receiving your purchase funds will run anti money laundering checks and ask for passport identification and proof of the source of funds before releasing money to the seller. See our step-by-step guide on buying property in Israel as a non-resident for the full document checklist.

⚖ In Practice
  • Governing law: Land Taxation (Appreciation and Purchase) Law 5723-1963; Land Law 5729-1969 (registration)
  • Competent authority: Israel Tax Authority, Land Taxation office (Misui Mekarke'in); Land Registry (Tabu)
  • Identifier used: the foreign buyer's passport number; no Israeli teudat zehut is required to take title
  • Deadline: purchase tax declaration must be filed within 30 days of signing the purchase agreement
  • Purchase tax: a foreign buyer or additional-home buyer pays 8% up to approximately NIS 6.055 million and 10% above it (2026 brackets)

From the full guide: Buying Property in Israel as a Non-Resident: Step-by-Step

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Get a Free Consultation with Adv. Eli ShimonyPrepared under the direction of Adv. Eli Shimony, Eli Shimony Law Office · Editorial policy

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