Legal Updates

Land Taxation Law (appreciation and purchase)(Amendment 81), 2015

June 23, 2015
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ביום 23 יוני, 2015, פורסם חוק מיסוי מקרקעין (שבח ורכישה) (תיקון מס' 81 והוראת שעה), התשע"ה–2015‏. במסגרת התיקון לחוק בוצעו בין היתר שינויים למדרגות מס הרכישה החלות ברכישת דירת מגורים שאינה דירתו היחידה של הרוכש. בהתאם להוראות סעיף 9 (ג1ה) לחוק רוכש של דירת מגורים שאינה דירתו היחידה, החל מיום 24.6.2015 ועד ליום 15.1.2016, יחוייב במס רכישה בהתאם למדרגות להלן:

    1. על חלק השווי שעד 4,800,605 שקלים חדשים – 8%
    2. על חלק השווי העולה על 4,800,605 שקלים חדשים – 10%מדרגת הסכום (בש"ח)       אחוז מס      1,568,800 - 1,860,790          3.50%4,800,605 - 16,002,015        8.00% impotenciastop.pt
  • 16,002,015 ומעלה               10.00%
  • 1,860,790 - 4,800,605          5.00%
  • 1,568,800                      0.00%
  • החוק אינו משנה את מדרגות המס על דירה יחידה העומדות, נכון להיום, על:

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