Is there a purchase tax for a foreign resident?

Anyone who purchases a ‘real estate right’ in Israel is required to pay purchase tax.
Tax laws in Israel distinguish between those who are residents of Israel and those who are residents abroad. The same is true of purchase tax rates for a foreign resident for buying a residential apartment.
The purchase tax rates applicable to foreign residents (even if it is a single apartment of a foreign resident, and he does not have an apartment in his country of residence) are the same as for Israeli investors with multiple apartments (buyers of a second, third apartment, etc.).

These are two tax levels (updated from 01.16.2023 to 01.15.2024) as follows:

8% on the part of the purchase value up to: ₪ 5,872,725.
10% on the part of the purchase value that exceeds: ₪ 5,872,725. (inclusive)