Application for Partial Purchase Tax Discount for Olim (Form 2973)

Step-by-Step Instructions

1. 1

   Who can submit the application

   You can apply for this purchase tax reduction if you are buying a property and you meet the definition of an Oleh.

   The reduction applies to a residential apartment or a business property that you intend to use yourself.

   The property must be purchased within the eligible period — starting 1 year before your first entry into Israel and ending 7 years after your first entry into Israel.

2. 2

   What to attach

   You'll need to attach a Population Registry extract (tamtzit rishum) from the Ministry of Interior (Misrad HaPnim). This extract confirms your status as an Oleh.

3. 3

   How to submit the application

   Complete Form 2973 in full, including all sections, and attach the required documents listed in the form.

   This application is a supplement to the property purchase declaration form. Depending on how you submit that declaration:

   • Manual or public computer terminal submission: Attach Form 2973 to your manual declaration, or add it as an attachment to your online declaration.
   • Represented by a lawyer: Your lawyer submits the application online through the representatives' system (maarechet hameyatzgim).
4. 4

   How your application is processed

   Your application is received by the handling office as part of the processing of your property purchase declaration.

   Professionals at the regional office will then review your application and approve the reduction if you meet the legal conditions.

   You'll receive the decision by way of an assessment notice (hoda'at shuma).

5. 5

   Contact — Israel Tax Authority information and online services centre

   Online enquiry: Submit an online enquiry about real estate taxation.

   Personal area: Israel Tax Authority personal area.

   Phone: *4954 or 02-5656400

   Opening hours:

   • Sunday, Monday, Wednesday, Thursday: 08:30–15:30
   • Tuesday: 08:30–12:30
6. 6

   Forms and downloads

   • Form 2973 (accessible version) — Application for Partial Purchase Tax Discount for Olim (PDF, 406.37 KB)

   Form 2973 (accessible version) — Application for Partial Purchase Tax Discount for Olim (PDF)