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Home / Tolley's Global Mobility: Personal Taxes / Israel / IS1 Overview of the tax regime in Israel / IS1.4 Taxation of non-residents / IS1.4.2 Capital gains tax

IS1.4 Taxation of non-residents

Commentary

IS1.4.2 Capital gains tax | Israel


Israel

Non-resident individuals are subject to tax on capital gains although there are some exemptions.

Israeli non-residents pay capital gains tax on the gains occurring on the sale of the following:

  1. Ìý

    •ÌýÌýÌýÌý assets located in Israel

  2. Ìý

    •ÌýÌýÌýÌý assets located abroad but which give rights to an asset located in Israel

  3. Ìý

    •ÌýÌýÌýÌý assets that are a share or

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