Capital gains tax is a tax imposed on profits from the sale of real estate assets in Israel, such as residential apartments. The standard tax rate is 25% of the net profit, defined as the difference between the sale price and the purchase price, after deducting allowable expenses. In recent years, significant changes have occurred in the law, imposing stricter conditions for obtaining exemptions from capital gains tax. Until 2014, sellers of apartments enjoyed broad exemptions, but after the reform, the exemptions were reduced, and today there are specific conditions for obtaining an exemption, such as selling a single apartment after 18 months or selling an apartment received as an inheritance. Additionally, there are special exemptions for TAMA 38 projects, but not in all cases. It is important to keep all invoices and expenses related to the apartment to minimize tax payments. The article emphasizes the need for proper tax planning and professional advice before selling a property to avoid unnecessary payments and maximize available exemptions.