Capital gain represents a difference between bought and sold real-estate value and in accordance with law it is 15%. From 6 October 2012, based on the Amendment to Corporate Income Tax Law, all those who continuously had property in their possession, for at least ten years, are released from paying the capital gain tax. In case of selling  such an appartment, the owners are not obliged to pay the capital gain tax.

Capital gain exemption is achieved by purchasing other real-estate which solves your housing problem within 90 days from the apartment sale.