Frequently Asked Questions on Real Estate Taxation in TAMA 38 — Complete and Accurate Answers

Introduction — Real Estate Taxation in TAMA 38

TAMA 38 (Special Plan for Urban Renewal) opens significant opportunities for apartment owners in renewal projects, yet also raises many questions regarding associated taxation. Capital gains tax, purchase tax, tax credits and holder rights — all of these directly affect the net proceeds you will receive from the transaction.

This page covers the most frequently asked questions raised by clients, buyers, sellers and contractors regarding real estate taxation in TAMA 38. Each answer is based on the prevailing judicial approach and legal precedent in Israel, and is current as of 2026.

If you have a specific question about your personal situation, Mandelbaum, Gor, Witzman-Gor & Co. offers a free initial consultation. We have been experts in real estate law, TAMA 38 and urban renewal since 2008.

General Legal Content — Not a Substitute for Individual Consultation

The content on this page constitutes general legal information regarding real estate taxation under Tama 38, and does not constitute specific legal or tax advice for each individual case. Each Tama 38 taxation case is unique and depends on the specific data and circumstances of each apartment owner. Therefore, it is very important to consult with a licensed lawyer or qualified tax expert to receive accurate legal and tax advice tailored to your specific situation.

Mendelboyum, Gor, Vitzman-Gor & Co., Attorneys at Law, has specialized in real estate law and Tama 38 since 2008. We offer a first consultation meeting at no cost to understand your specific situation and provide you with professional legal advice. If you are interested in legal consultation regarding real estate taxation under Tama 38, please contact our office in Ramat Gan or Petach Tikva.