What is “Appreciation Tax” (Mas Shevach מס שבח)?

Appreciation Tax is a tax paid by the seller of the apartment. This is paid on the gain of the apartment from when the seller originally bought the apartment to when he sells it. You can calculate your estimated appreciate tax by using the calculator via the following link (from the Israeli Tax Authority’s Website): 

https://www.misim.gov.il/svtsvazmitnew/FrmFirstHadmaya.aspx