שמשון הוא בעל דירה יחידה. שמשון מעוניין לרכוש מאדם פרטי אחר דירה, שתהווה תחליף לדירה הראשונה שלו. האם שמשון יכול להיות זכאי לשלם מס רכישה במדרגת מס לפי דירה יחידה, בגין הדירה השנייה שהוא רוכש בנסיבות אלה?
Shimshon is the owner of a single apartment. Shimshon wishes to purchase from another private individual an apartment that will serve as a replacement for his first apartment. Can Shimshon be entitled to pay purchase tax (mas rechisha) at the single-apartment (dira yechida) tax bracket, in respect of the second apartment he is purchasing in these circumstances?
Replacement home: the “single dwelling” brackets survive
A buyer of a replacement home keeps the single-dwelling purchase-tax brackets if the previous only home is sold within the statutory window. The official key accepted two answers (א: 24 months, ד: 18 months) — the deadline changed across legislative amendments, hence the double validation.
Source: official paper 04.05.2025, question 2 · gov.il