Tel Aviv Property Glossary: the Hebrew Terms Foreign Buyers Meet

An Israeli property purchase runs on Hebrew terms — Tabu, mas rechisha, mamad, heter iska — that most English guides use without defining. This glossary defines 69 of them in plain English, the way we use them across this site, with each entry linking to the full guide where the topic is treated in depth.

New tracked listings this week are on the weekly page (neighborhood / rooms / price-size bands). The Monday sample with exact asking prices is on the subscribe page.

Terms

Tabu — טאבו

The Israeli Land Registry (Lishkat Rishum HaMekarke’in), where privately-owned real estate is recorded as full freehold title. Property registered in the Tabu carries no lease, no annual fee, and no state reversionary interest, and can be bought by any foreign national. Tabu (land registry) →

Nesach Tabu — נסח טאבו

The official extract of a property’s Land Registry record. The buyer’s lawyer pulls and reads it as the first step of due diligence: it shows the registered owner, the land status (freehold or lease), and any mortgages, liens, or notes registered against the property. Tabu (land registry) →

Minhal (Israel Land Authority, ILA) — מינהל

The Israel Land Authority (Rashut Mekarke’i Yisrael), which administers state- and Jewish-National-Fund-owned land — roughly 93% of land in Israel — as long-term leasehold rather than freehold. Foreign nationals generally cannot lease ILA land unless they would qualify under the Law of Return. Leasehold vs freehold →

Mas rechisha (purchase tax) — מס רכישה

The Israeli one-time property purchase tax paid by the buyer on a real-estate acquisition, charged on a progressive bracket schedule that differs for a resident buying a single home versus a non-resident or additional-property buyer. Purchase tax guide →

Hora’at sha’a (temporary order) — הוראת שעה

A time-limited legislative provision. In the purchase-tax context, the 8%/10% rate schedule for non-residents and additional-home buyers currently runs under a temporary order in force through 31 December 2026 — which is why buyers signing near its end should confirm the rates still apply. Purchase tax guide →

Mamad (safe room) — ממ"ד

A reinforced security room built into the apartment — thick reinforced-concrete walls, a blast-and-gas-sealed steel door and window, and independent ventilation — designed to shelter occupants during rocket fire. Since a 1992 change to Israel’s building code, new residential construction must include one, so a mamad is effectively standard in newer buildings and largely absent from older stock. Safe rooms by neighborhood →

TAMA 38 — תמ"א 38

Israel’s national outline plan for the seismic reinforcement of buildings permitted before 1980, in force from 2005. It granted added building rights in exchange for earthquake-proofing an existing structure (38/1) or demolishing and rebuilding it (38/2). It stopped accepting new permit applications nationally in October 2022 and was wound down through August 2024, with urban renewal moving to municipal plans and pinui-binui. TAMA 38 for buyers →

Pinui-binui — פינוי-בינוי

Pinui and Binui (Encouragement of Pinui and Binui Ventures) Law 5766–2006: a deal under which an owner sells rights so a condominium of at least four apartments can be demolished and a new condominium built in a declared complex. Distinct from TAMA 38. The qualified majority is two-thirds of the cluster, not an 80% leftover. Pinui-binui in Israel →

Rov meyuchad (qualified majority) — רוב מיוחס

Pinui-binui Law s.1: owners of at least two-thirds of the apartments in the cluster, at least three-fifths of the apartments in each condominium in that cluster, and more than half the common property in each of those condominiums. The majority that can open the s.2 court remedies. Not an 80% leftover. Pinui-binui in Israel →

Dirat tmura (replacement dwelling) — דירת תמורה

The replacement apartment an owner is meant to receive after a pinui-binui demolition. A finished unit is a new-build for VAT, the 1974 assurance law, and the 1973 late-delivery / defect clocks. We invent no typical replacement size. Pinui-binui in Israel →

Heter iska — היתר עסקה

A rabbinically-approved profit-sharing (joint-venture) agreement that recharacterizes a bank loan’s interest as an investment return, allowing an Israeli mortgage to comply with the Torah prohibition on charging interest (ribbit). Standard on every Israeli mortgage, including those granted to non-residents. Mortgages for non-residents →

Dmei hivun (lease capitalization) — דמי היוון

Capitalization of an Israel Land Authority lease: the lease fees for the full 49- or 99-year term are settled upfront rather than paid annually. Most modern residential ILA leases are capitalized, so renewal is generally automatic and without a further capital fee — which is why the state treats such long leases, in practice, much like ownership. Terms have changed repeatedly, so a lawyer should confirm the status of a specific lease. Leasehold vs freehold →

Mashkanta (mortgage) — משכנתא

The Hebrew word for a mortgage. Israeli mortgages are usually split across several tracks (fixed, prime-linked, index-linked) rather than one rate, and carry the heter iska structure. Non-residents borrow from the same banks but under a lower loan-to-value ceiling. Mortgages for non-residents →

LTV (loan-to-value)

The mortgage amount as a share of the property’s value. Under Bank of Israel macroprudential rules the cap is roughly 50% for a non-resident buyer (treated like an investor), versus up to 75% for an Israeli resident buying a first home — the single biggest financing difference a foreign buyer meets. Mortgages for non-residents →

Tivuch / metavech (brokerage / agent) — תיווך

Real Estate Brokers Law 5756–1996: introducing, for consideration, two or more parties so they may contract a transaction in a right in land. Paid practice and the title are reserved to a valid licence (s.2). The agents index counts tracked listings, not holdings. Broker commission in Israel →

Dmei tivuch (brokerage fees) — דמי תיווך

The agreed brokerage-fee amount or rate. There is no official 2% cell. Brokers Law s.9: no entitlement unless the client signed a written invitation. The 1997 regulations require that form to state the agreed amount or rate and whether VAT is included. Broker commission in Israel →

Hazmana bikhtav (written invitation) — הזמנה בכתב

Brokers Law s.9: the signed written invitation to perform a brokerage act. Without it the broker is not entitled to fees. Regulation 1 lists the mandatory particulars, including the agreed fee and whether it includes VAT. Broker commission in Israel →

Gorem ya’il (efficient cause) — הגורם היעיל

Brokers Law s.14’s third entitlement gate: the broker must have been the efficient cause that brought the parties to a binding agreement. A signed form and a licence are not enough if someone else closed the deal. Broker commission in Israel →

Kablan (developer/contractor) — קבלן

A building contractor or developer. Buying "from a kablan" means buying a new apartment from the developer, usually off-plan or during construction, under a different contract and payment structure than a second-hand purchase. New-build vs second-hand →

Arnona (municipal tax) — ארנונה

The municipal property tax paid by the occupant (owner or tenant) to the city, billed by apartment size and zone. Rates are set per municipality — budget for it as a recurring holding cost and check the current Tel Aviv-Yafo rates directly with the municipality. Arnona in Tel Aviv →

Va'ad bayit (building committee) — ועד בית

The colloquial name for the representation of a condominium (nezigut ha-bayit ha-meshutaf) and for the private fee it collects to run the common property — stairs, lift, cleaning, shared electricity. Land Law s.58 makes the apartment owner, not the tenant, the one who must pay. There is no official citywide tariff. Va'ad bayit in Tel Aviv →

Polisa taknit (standard apartment-insurance policy) — פוליסה תקנית

The official Schedule wording that every Israeli apartment-and-contents insurance contract must follow under the 1986 Supervision of Insurance Business regulations. It sets terms — earthquake default-on, war excluded — not a shekel premium. Home insurance in Tel Aviv →

Bituch dira (apartment / structure insurance) — ביטוח דירה

Chapter A of the standard policy: cover for the residential building named in the schedule, including fixed parts and, in a condominium, the insured’s share of common property. Structure underinsurance (Insurance Contract Law s.60) does not apply to this chapter. Home insurance in Tel Aviv →

Nizek milhama (war damage) — נזק מלחמה

Physical damage to the body of an asset caused by war operations of the enemy’s regular armies, or by other hostilities against Israel, or by war operations of the Israel Defense Forces. It is a Compensation Fund track, not a peril on the standard apartment-insurance policy. Home insurance in Tel Aviv →

Shamaut (real-estate appraisal) — שומת מקרקעין

A licensed opinion of a property’s value under the Real Estate Appraisers Law, 5761-2001. It is not the listing price and not a registered sale. Paid work is reserved to a person on the Council of Real Estate Appraisers’ register. There is no official shekel tariff. Appraisal (shamaut) in Tel Aviv →

Shamai mekarka’in (real-estate appraiser) — שמאי מקרקעין

A person entered in the register of real-estate appraisers. Section 13 of the 2001 law reserves the paid practice and the title to that register. The same person may not also broker or lawyer the property except after a three-year cooling-off. Appraisal (shamaut) in Tel Aviv →

Yoetz mashkanta (mortgage consultant / broker) — יועץ משכנתאות

The person who shops a housing-loan file across Israeli banks. The title is not reserved: the 1996 Brokers Law licenses land introductions, the 1995 Investment Advice Law licenses securities advice, and the 2016 credit-services law licenses granting credit. There is no official shekel tariff. Mortgage broker for foreign buyers →

Zichron devarim (memorandum of terms) — זיכרון דברים

A market name for a short written note of an Israeli property deal. The Land Law never uses the phrase. Section 8 still requires a written document for an undertaking to transfer land, and a memo that is definite and intended can already be that writing. There is no official deposit tariff. Zichron devarim in Israel →

Bedek bayit (physical / engineering survey) — בדק בית

A private engineering survey of an apartment. The Engineers and Architects Law reserves the title registered engineer; it does not create a licensed home-inspector profession, a statutory inspection contingency, or a municipal survey tariff. There is no official shekel fee. Due diligence on an Israeli apartment →

Tzav yerusha (inheritance order) — צו ירושה

The Registrar of Inheritance Matters’ declaration of the heirs’ rights on intestacy, under Succession Law s.66. It binds the world until amended or cancelled. It is not itself the Land Registry entry. Inheritance for foreign owners →

Tzav kiyum tzavaa (probate of a will) — צו קיום צוואה

The order declaring that a will is valid, under Succession Law s.66. Section 39 says rights under a will cannot be claimed until this order is given. A foreign will can be formally valid under s.140 and still needs this Israeli order. Inheritance for foreign owners →

Moshav (domicile / centre of life) — מושב

The place where a person’s centre of life is found (Succession Law s.135). Section 137 sends succession to the law of the decedent’s moshav at death, except as s.138 carves out assets that pass only under the law of the place where they sit. Inheritance for foreign owners →

Yipui koach (power of attorney) — ייפוי כוח

The authorization of an agent to do a legal act in the name or place of a principal (Agency Law s.1). An Israeli-signed general or land-registration power of attorney is not valid unless a notary drafted it or authenticated the signatures (Notaries Law s.20). One signed abroad follows the law of that place. Power of attorney for foreign buyers →

Shlichut (agency) — שליחות

The Agency Law relationship: a shaliach (agent) acts for a sholeach (principal) toward a third party. The agent’s act binds the principal (s.2). Ordinary agency ends on cancellation, death, loss of capacity or bankruptcy unless the authorization was given to secure a right that depends on performance (s.14). Power of attorney for foreign buyers →

Imut chatima (authentication of a signature) — אימות חתימה

A notary may authenticate a signature only if the signer stood before the notary, was identified, and signed in the notary’s presence (Notaries Law s.11). The official 2026 first-signature cell is ₪197 plus VAT — a Justice-Ministry tariff, not a lawyer’s drafting bill. Power of attorney for foreign buyers →

Heskem mekhira (sale contract) — הסכם מכר

The formal sale agreement. Sale Law s.1 is the transfer of an asset for a price; s.4 applies that law, with necessary changes, to land. Land Law s.7 still finishes the deal only at Tabu registration. The statute sets no second-hand deposit percent. Purchase contract and deposit →

Pikadon (first payment / deposit) — פיקדון

Market English for the first payment on account of the price. The Sale Law default is pay-on-delivery, concurrent with handover. The 1974 assurance law’s 7% cell is a builder-seller unsecured-payment ceiling, not a typical resale tariff. There is no official second-hand percent. Purchase contract and deposit →

Aravut bankait (bank guarantee) — ערבות בנקאית

The first listed security in the 1974 Sale of Apartments (Assurance of Investments) Law s.2: a bank guarantee for return of every shekel the buyer paid (except VAT) if the seller cannot transfer the agreed right. It binds a defined builder-seller, not a typical second-hand private owner. Purchase contract and deposit →

Mesira (delivery / handover) — מסירה

Sale Law s.8: delivery of the sold asset is by placing it at the buyer’s disposal. On a Tel Aviv apartment that is possession of the keys and the flat. Land Law s.7 still finishes the sale only at Tabu registration. The statute writes no days-to-keys figure. Handover vs Tabu →

Haavarat baalut (transfer of ownership) — העברת בעלות

Sale Law s.7 pairs delivery with transfer of ownership. For land, Land Law s.7 completes the transaction only by registration. Until then the signed contract is an undertaking. Keys are not the registrar’s entry. Handover vs Tabu →

Ichur mesira (late delivery) — איחור במסירה

Sale of Apartments Law s.5א (contracts from 7 July 2022): if a defined builder-seller has not put the flat at the buyer’s disposal after one month from the contractual date, the buyer is entitled to compensation without proof of damage at 1.0 / 1.25 / 1.5 times the rent of a similar flat, or the contractual sum if higher. Handover vs Tabu →

Ashera (visa) — אשרה

A visa under the Entry into Israel Law, 5712-1952. A non-citizen enters Israel on an oleh visa or on a visa under that law (s.1). Buying land is not a listed visa type. There is no golden visa for a Tabu purchase. No golden visa →

Rishayon yeshiva (residence license) — רישיון ישיבה

The license on which a non-citizen who is not an oleh stays in Israel (Entry into Israel Law s.1). Section 2 lists transit, visit, temporary residence, and permanent residence. A Tabu entry is not one of those licenses. No golden visa →

Shvut (Law of Return) — שבות

The Law of Return, 5710-1950, s.1: every Jew is entitled to come to this country as an oleh. Section 4א extends that to a child, grandchild, and listed spouses. Property ownership is not a criterion. No golden visa →

Orech din (advocate / lawyer) — עורך דין

A member of the Chamber of Advocates, entered in the members’ register (Chamber of Advocates Law s.46). From the day of registration that person may practise advocacy. Section 20 reserves listed acts done for another person, as a profession or for consideration. Israeli lawyer / dual representation →

Yichud peulot (reserved professional acts) — ייחוד פעולות המקצוע

Chamber of Advocates Law s.20: listed acts that shall not be done as a profession, or for consideration even if not as a profession, except by an advocate. The list includes appearing for another person at the land-registration office, drafting a legal document for another, and legal advice. Israeli lawyer / dual representation →

Nigud interesim (conflict of interests) — ניגוד אינטרסים

Ethics rule 14(b): an advocate shall not represent parties with opposing interests in the same matter. Rule 14(d) carves that out for drafting an agreement, and for handling a matter, when the parties agreed in writing that the same advocate would do it. Israeli lawyer / dual representation →

Zakaut (eligibility) — זכאות

Eligibility for Ministry of Construction and Housing assistance. Housing Loans Law s.1: an eligible person is housing-lacking and eligible under the Ministry rules set with the Finance Ministry. It is not a 3% mortgage on the whole apartment. Zakaut mortgage for olim →

Teudat zakaut (eligibility certificate) — תעודת זכאות

The certificate that records the eligible person’s points and the directed-loan amount those points produce. The Housing Loans Law does not print a citywide typical shekel cell. The personal figure is on this certificate. Zakaut mortgage for olim →

Halvaa lediyur (housing loan) — הלוואה לדיור

Housing Loans Law s.1: a loan given to eligible persons from the state budget, or with state assistance, for buying or building a dwelling — except a loan given only to eligible persons without direct state assistance. Section 4’s 3% cell is a cap on this slice at 599 points or more. Zakaut mortgage for olim →

Teudat oleh (oleh certificate) — תעודת עולה

The new-immigrant certificate that records the aliyah date. The oleh purchase-tax window we publish runs about one year before that date through seven years after, military service excluded. Buying land does not issue this certificate. Buy before or after aliyah →

Aliyah — עלייה

Immigration to Israel under the Law of Return. The oleh purchase-tax track is timed to the recorded aliyah date. A Tabu purchase is not aliyah and is not a visa. Buy before or after aliyah →

Toshav (resident) — תושב

The resident file for purchase tax and for Bank of Israel Directive 329 loan-to-value. A typical pre-aliyah foreign buyer is on the non-resident file until they qualify as a resident or as an eligible oleh. Buy before or after aliyah →

Merkaz hayav (center of life) — מרכז חייו

Income Tax Ordinance s.1: the place of an individual’s center of life is fixed by the totality of family, economic and social ties. Rebuttable presumptions use 183 days in the tax year, or 30 days in the tax year plus 425 days across that year and the two preceding years. A Tabu purchase is not the test. Tax residency / center of life →

Toshav Yisrael (Israeli resident) — תושב ישראל

Income Tax Ordinance s.1: for an individual, a person whose center of life is in Israel. Distinct from aliyah under the Law of Return and from a residence license under the Entry into Israel Law. Tax residency / center of life →

Shnat histaglut (adaptation year) — שנת הסתגלות

Income Tax Ordinance s.14(b): a first-time Israeli resident or veteran returning resident may elect not to be treated as an Israeli resident for one year from the aliyah or return date, by notice on the Director’s form within 90 days of arrival. The year still counts toward the ten-year foreign-source holiday. Tax residency / center of life →

Ma'am (value added tax) — מע״מ

Value Added Tax Law s.2: tax on a transaction in Israel at a single rate the Finance Minister sets by order. The 2005 rate order, as amended in 2024 (KT 5784, 1840), sets that rate at 18% of the price from 1 January 2025. A developer’s new-build is that transaction; a typical private second-hand sale of a residential apartment is not. VAT on a new-build →

Osek (dealer) — עוסק

Value Added Tax Law s.1: a person who sells an asset or gives a service in the course of business, provided they are not a non-profit or a financial institution, and also a person who does an occasional transaction. A developer selling new apartments is this person. A typical private homeowner is not. VAT on a new-build →

Iska (transaction) — עסקה

Value Added Tax Law s.1: a sale of an asset or a service by a dealer in the course of business, a sale of an asset on which input tax was deducted, or an occasional transaction. A typical private second-hand sale of a residential apartment is not this cell. VAT on a new-build →

Madad tashumot ha-bniya (construction-inputs index) — מדד תשומות הבנייה

Israel Central Bureau of Statistics price index of input in residential building (index 200010). Off-plan contracts commonly link the unpaid balance to this series. Use the CBS-reported year-over-year percent, never a raw-value ratio across the July 2025 rebase. The linked portion is contractual, not a citywide invoice. New-build vs second-hand →

Mocher (builder-seller) — מוכר

Sale of Apartments Law s.1 and the 1974 assurance law: a person who sells a flat they built or will build (or bought from that builder to resell). The 7% unsecured-payment ceiling, the late-delivery ladder, and the defect clocks bind that seller, not a typical private owner selling the home they live in. New-build vs second-hand →

Ichur mesira (late delivery) — איחור במסירה

Sale of Apartments Law s.5א (contracts from 7 July 2022): after a one-month grace past the contractual date, a defined builder-seller pays 1.0 / 1.25 / 1.5 times the rent of a similar flat in size and location, or the contractual sum if higher, without proof of damage. Not a second-hand clock and not a citywide days-to-keys figure. New-build vs second-hand →

Tsuah gelumit (gross rental yield) — תשואה גולמית

Gross annual rental yield: median asking rent per square metre per month × 12 ÷ median asking sale price per square metre. Computed across two different listing panels. It excludes arnona, va’ad bayit, insurance, vacancy, and income tax. It is not a signed-lease yield and not a good-or-bad verdict. Tel Aviv apartment as investment →

Madad mehirei dirot (CBS Prices of Dwellings) — מדד מחירי הדירות

Israel Central Bureau of Statistics Prices of Dwellings index (index 40010). A national official monthly series — not a Tel Aviv-only index and not our asking panel. Latest published changes are history, not a forecast of future Tel Aviv prices. Tel Aviv apartment as investment →

Mas shevach (real-estate capital gains tax) — מס שבח

The Israeli tax on real gain when an interest in land is sold. Distinct from rental-income tax on the hold and from purchase tax on the way in. The investor join names it as the exit cell; the statute page holds the 25% real-gain rate, the pre-2014 linear relief, and the frozen exemption ceiling. Capital gains tax in Israel →

He’arat azhara (warning note) — הערת אזהרה

A Land Law s.126 note of a written undertaking to do a land transaction, or to refrain from one. Until it is deleted, a conflicting later deal shall not be registered except with the entitled person’s consent or by court order (s.127). It is protection. It is not completed ownership. The official 2026 registrar cell is ₪188. Tabu (land registry) →

Asking-vs-closed spread (our metric)

Our signature metric: (median asking ₪/sqm − median closed ₪/sqm) ÷ median closed ₪/sqm × 100, per neighborhood — how far current asking prices sit above or below recently registered sale prices. Published only where both samples reach n ≥ 20; indicative, not a paired comparison. Asking vs closed prices →

Days on market (our metric)

The days from a listing’s first publication to the date our tracker detected its removal. It is the closest observable proxy for time-to-sell — a removal can also be a relisting, a rental switch, or a withdrawal, and detection lag adds days — so we never present it as a verified sale time. Days on market →

Tracked listings (our unit of measurement)

The listings our pipeline observes and follows on the open market — the sample behind every statistic we publish. "Tracked" means what we saw in a stated month with a stated sample size (n); it never means a complete census of the market or of any agency’s portfolio. Methodology →

How to use these definitions

These are plain-language orientations, not legal definitions — the terms carry precise legal meanings that depend on your transaction, so treat this page as the map, not the territory. The load-bearing topics each have a full guide: eligibility and title in the can-foreigners guide and leasehold vs freehold, the tax schedule in the purchase-tax guide, financing in mortgages for non-residents, and our own measurement terms on the methodology page.