In this article

    Exempt from capital gains tax

    Main exemptions

    • Sale of a single residential apartment (appreciation tax)
    • Sale of property purchased before 1961
    • Exemption for a new immigrant (10 years)
    • Sale of certain government bonds

    Important

    The exemption from appreciation tax on a single residential apartment is the most common exemption - see the real estate chapter.

    Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.