What taxes do I owe as a non-resident landlord in Israel?

Non-resident landlords typically pay tax on rental income at a flat 10% of gross rent under Track B of the Israeli Income Tax Ordinance, without deducting expenses. Track A applies standard progressive Israeli rates with expense deductions and requires an annual tax return. When you sell, capital gains tax (mas shevach) applies at 25% of the real gain, and non-residents do not qualify for the single-apartment exemption.