Tabo Registration Guide — Step by Step After Purchase

What is Tabo Registration and Why is it Important?

Tabo registration is the legal procedure for transferring ownership of a property (apartment, house, land) from seller to buyer. The Tabo (ownership certificate) is the official document issued by the Land Registry Office, and it is the document that proves you are the legal owner of the property. Without Tabo registration, even if you have signed a sales agreement and transferred the purchase funds, you will not be recognized as the registered owner in the eyes of the law.

Tabo registration is not a one-time action. It is a process that begins when the sales agreement is signed and ends when the new Tabo is issued in your name. During this period, there are certain steps that must be taken in the correct order, and there are documents that must be prepared and submitted to the Registry Office.

As a law firm specializing in real estate and property law since 2008, we have guided thousands of buyers through this process in Petah Tikva, Ramat Gan, and the central region. On this page, we will explain exactly what you need to do, in the correct order, to ensure that Tabo registration is completed legally and efficiently.

When Does the Tabo Registration Process Begin?

The process begins on the day the sales agreement is signed between buyer and seller. Not after a few weeks — immediately after signing. In the sales agreement, which is typically signed before an attorney or notary, there are already initial instructions regarding the transfer of ownership, payment dates, and other conditions. At this stage, the buyer and seller should begin preparing the documents required by the Registry Office.

It is important to know: if there is a mortgage from a bank or other entity, the bank is also part of the process. The bank will not release the mortgage funds until it is certain that the new Tabo will be registered in your name (and in its name as mortgagee, if applicable).

Main Steps in the Tabo Registration Process

Step 1: Preparation of Initial Documents

In the days immediately following the signing of the sales agreement, you should begin preparing documents. The seller must provide the original Tabo (or an official copy from the Land Registry Office), an ID card, and an up-to-date tax clearance certificate. The buyer must provide an ID card, a tax clearance certificate, and if there is a mortgage — also confirmation from the bank that approved the loan.

If the property is owned jointly (for example, by spouses), each owner must provide their own documents. If an owner is abroad or cannot appear in person, a legal power of attorney is required.

Step 2: Submission of Tabo Registration Request to the Registry Office

The Tabo registration request must be submitted through an attorney or notary. Usually, this is the same attorney who signed the sales agreement. The request includes the original contract, the documents of the buyer and seller, and confirmation from the bank (if there is a mortgage). At this stage, taxes are also calculated: appreciation tax (if the property has increased in value), acquisition tax (whether it is a first purchase or an additional purchase), and any registration fees required.

The request is sent to the Land Registry Office in the area where the property is located. Each region in Israel (Ramat Gan, Petah Tikva, Tel Aviv, etc.) has its own Registry Office. The office reviews all documents, and if everything is in order — it retrieves the old Tabo (of the seller) and begins preparing the new Tabo in your name.

Step 3: Payment of Taxes and Registration Fees

Before the new Tabo is issued in your name, all taxes and fees must be paid. This includes: (1) appreciation tax — tax on the difference between the purchase price and the original appreciation value of the property (if there is a difference); (2) acquisition tax — tax on the purchase price (a certain percentage, depending on whether it is a first purchase); (3) registration fees — fees required by the Registry Office itself. Typically, these payments amount to thousands of shekels, and sometimes tens of thousands, depending on the value of the property.

Payment is usually made through the attorney or notary, who transfers the funds to the authorized parties (Income Tax Authority, Registry Office, etc.). If taxes are not paid on time, the Tabo will not be issued.

Step 4: Receipt of the New Tabo

When the office completes all checks and payments have been made, it issues the new Tabo in your name. This can take anywhere from a few weeks to several months, depending on the workload at the office and the complexity of the case. The new Tabo arrives at your attorney, and the attorney delivers it to you. At this stage, you are formally the owner of the property in the eyes of the law.

Comparison: Different Land Registry Registration Scenarios

The Land Registry registration process is not always the same. It depends on the type of property, the marital status of the buyers, and whether there is a mortgage or not. In the table below, you can see several typical scenarios:

As you can see from the table, time and costs vary significantly. It is important to plan your time and budget according to your scenario. If you are unsure which scenario applies to you, it is best to consult with a real estate attorney in advance.

Taxes and Fees: What Do You Need to Pay?

Capital Gains Tax

Capital gains tax is a tax on the profit generated in the value of the property since the seller purchased it. It is calculated as the difference between the price the seller paid once (or the original value, if he inherited the property) and the price at which he is selling it today. Capital gains tax is paid by the seller, not the buyer — but it affects the final price of the property, because the seller will usually raise the price to cover the tax. The capital gains tax rate varies, but is typically in the range of 25–30% of the gain (the difference). There are tax breaks for certain properties (for example, a family's first residential apartment).

Purchase Tax

Purchase tax is a tax paid by the buyer when purchasing a property. The purchase tax rate depends on the number of apartments the buyer already owns: (1) first residential apartment — low purchase tax (usually 0% or a small percentage); (2) second apartment — higher percentage (usually 5%); (3) third apartment and above — even higher percentage (usually 8% or more). There are also tax breaks for residents in urban renewal projects (TAMA 38) and contractors.

Registration and Collection Fees

The Land Registry charges fees for registering the new Land Registry record. These fees depend on the property value and also include fees for income tax collection. Typically, these fees are in the range of ₪500–₪2,000, depending on the property.

Attorney or Notary Fees

An attorney or notary who accompanies the process charges fees for the accompaniment, preparation of documents, communication with the Land Registry, etc. These fees are typically in the range of ₪1,500–₪4,000, depending on the complexity of the case. It is not mandatory to use an attorney, but it is highly recommended, because an attorney will ensure that you do not make mistakes that could increase costs later.

Essential Legal Tips for the Property Registration (Tabo) Process

Carefully Examine the Old Deed

Before you sign the purchase agreement, carefully examine the old deed (Tabo) of the seller. Verify that all information is correct: the seller's name, the property address, the size of the property, the number of rooms, and whether there are mortgages or liens on the property. If there are errors in the old deed, correcting the information could delay the process by weeks. If there is a lien or mortgage that should not be there, you must complete the process of releasing the lien before registering the new deed.

Ensure the Purchase Agreement Contains Clear Legal Terms

The purchase agreement must be clear and precise in all details: the purchase price, the payment date, the date of delivery of the apartment, who pays the taxes, who is responsible for fixing problems with the property before delivery, and what happens if one of the parties fails to fulfill the agreement. Every detail must be written in the contract, so there are no disagreements later. A good contract will save you trouble and money.

Carefully Consider the Issue of Mortgages and Insurance

If you are taking a mortgage from a bank, make sure the bank understands all the conditions of the property and the purchase agreement. The bank will not give you money until it is sure that the new deed will be registered in your name and with its mortgage registration. In addition, consider homeowners insurance to protect yourself from damage to the apartment.

Have the Property Inspected by an Attorney or Engineer Before Signing

Before signing the purchase agreement, have the property inspected by an engineer or a licensed property inspector. Make sure there are no structural problems, electrical problems, plumbing problems, or other issues that could increase costs later. If there are problems, you can condition the purchase agreement so that the seller fixes them or you can negotiate the price down.

Maintain Clear Communication with Your Attorney

Choose a real estate attorney with experience in the property registration (Tabo) process. Make sure the attorney keeps you updated at every step, answers your questions, and does not transfer you to another attorney in the middle of the process. Good communication between you and your attorney can prevent many problems.