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חוק לתיקון פקודת מס הכנסה (מס' 285), התשפ"ו-2026

Government bill · Published 31 Mar 2026

  1. 1Tabled
  2. 2Reading 117 Mar 2026
  3. 3Committee
  4. 4Readings 2-330 Mar 2026
  5. 5Published31 Mar 2026

How it affects you

Real estate investment funds may include construction-stage property under the new rules when its actual purchase cost is no more than 20% of their assets. Purchases in the Negev and Galilee qualify until December 31, 2033, with manager approval allowing extensions of three years, or seven years for projects exceeding 250 homes.

Who gains

  • Real estate investment funds Construction-stage property can qualify under the tax and rental-housing rules Section 1
  • Real estate investment funds May include construction-stage property costing up to 20% of their assets Section 2

Who pays

The text names no one who pays directly.

Under the table

  • Late-night vote

    The final vote took place at 02:25.

How they voted

Whole Knesset
Whole Knesset, Total 120
VoteCount
For61
Against52
Abstained0
Did not vote7

Coalition

30 for

Avi DichterForShlomo KarhiForNir BarkatForMay GolanForGila GamlielForOfir KatzForYariv LevinForIsrael KatzForNissim VaturiForMoshe SaadaForחנוך דב מלביצקיForAriel KallnerForBoaz BismuthForSasson GuettaForShalom DaninoForחוה אתי עטייהForEliyahu RevivoForקטי קטרין שטריתForOsher ShekalimForאביחי אברהם בוארוןForDavid BitanForJuly EdelsteinForGalit Distel AtbaryanForאלי דללForTali GottleibForAmit HalevyForTsega MelakuForMoshe PassalForAfef AbedForAmir OhanaFor

Opposition

20 against

Simon DavidsonAgainstMeirav CohenAgainstJasmine FriedmanAgainstMeir CohenAgainstMeirav Ben-AriAgainstNaor ShiriAgainstKarine ElharrarAgainstVladimir BeliakAgainstMickey LevyAgainstMati Tzarfati HarkabiAgainstDebbie BitonAgainstיוראי להב הרצנוAgainstשלי טל מירוןAgainstרם בן ברקAgainstמשה טור פזAgainstTania MazarskyAgainstYaron LevyAgainstמיכל שיר סגמןAgainstYair LapidAgainstAdi AzuzAgainst

Opposition

9 for

Jonathan MisharkiForYinon AzulaiForJoseph TaiebForMoshe AbutbulForUriel BussoForYoav Ben-TzurForMichael MalchieliForJacob MargiForAryeh DeryFor

Opposition

8 against

מיכאל מרדכי ביטוןAgainstAlon SchusterAgainstאורית פרקש הכהןAgainstPnina TamanoAgainstEitan GinzburgAgainstHili TropperAgainstYael Ron Ben-MosheAgainstBenny GantzAgainst

Coalition

3 for

Jacob AsherForIsaac PindrusForUri MaklevFor

Coalition

7 for

Orit StrockForOfir SoferForמיכל מרים וולדיגרForSimcha RothmanForOhad TalForZvi SuccotForMoshe SolomonFor

Opposition

6 against

Oded ForerAgainstEvgeny SovaAgainstAvigdor LiebermanAgainstSharon NirAgainstJulia MalinovskyAgainstHamad AmarAgainst

Coalition

6 for

Amichai EliyahuForItamar Ben-GvirForיצחק שמעון וסרלאוףForYitzhak KroizerForZvika FogelForLimor Son Har-MelechFor

Opposition

5 against

Ayman OdehAgainstAhmad TibiAgainstAida Touma-SlimanAgainstOfer CassifAgainstSamir Abu SaidAgainst

Opposition

5 against

Yasser HujeiratAgainstאימאן ח'טיב יאסיןAgainstWalid al-HuashlaAgainstWalid TahaAgainstMansour AbbasAgainst

Coalition

4 for

Ze'ev ElkinForMichael BuskilaForAkram HassonForשרן מרים השכלFor

Opposition

4 against

Naama LazimiAgainstGilad KarivAgainstMerav MichaeliAgainstEfrat RaytenAgainst

Opposition

Who was in the room

ועדת הכספים

2 committee meetings on this law

Invited most often

  • משרד האוצר3
  • בע"מ2
2 committee meetings
  • 24 Mar 2026ועדת הכספים10 invited
  • 25 Mar 2026ועדת הכנסת24 invited