As a general guide to the costs associated with selling property, the following expenses should be taken into account:

Cost Amount Additional Information
Mortgage Redemption Bank charges and redemption costs If you have a mortgage on your property
Land Appreciation Tax 25% of the indexed-linked capital gain less expenses Israeli tax residents may be exempt from this tax if selling their only residence and various other conditions are fulfilled.

For properties purchased prior to 1.1.14, the tax is payable on a linear basis according to the length of time owned, if certain conditions are met.
Betterment Levy 50% of increase in value Charged by the local municipality if permitted improvements have been made to the property during the period of ownership without planning permission as part of the validation process on sale.

The levy is also imposed if changes in planning regulations during ownership of the property have increased its value.
Agent's fees ± 2% + vat (17%) Usually payable on exchange of contracts
Legal Fees 1-1.5% + vat (17%) Payable on exchange.

Fees vary according to the nature of the property (registered/unregistered land, apartment/house, already existing/being built etc.) the structure of the transaction and the sale price, so this is a general guide only.
Disbursements ₤300 (approx.) Land Registry and Courier Fees. Obtaining authorisations needed for sale of the property.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.