Important to know...

Type of discount
Discount rate
Size limits
Required certificates/further details

Senior citizen

(as defined in
the Retirement Age Law
)

100%
Up to 100 sqm
Certificate from the National Insurance Institute confirming receipt of a pension according to the Income Support Law, 1980
30%
Up to 100 sqm
Conditioned by complying with the income test of all household members for the months of October-November- December in the previous year - see request form
25%
Up to 100 sqm
Certificate from the National Insurance Institute confirming receipt of one of the following pensions: old age, dependents or disability due to injury at work
80%
None
Certificate from the National Insurance Institute confirming that prior to receiving the old age pension, incapability of earning a living at a rate of 75% or more according to section 127 (36) of the National Insurance Law, was determined and the individual is entitled to a full monthly allowance.
Disabled - incapable of earning a living
80%
None
Certificate from the National Insurance Institute confirming that he was permanently declared as incapable of earning a living at a rate of 75% or more according to section 127 (36) of the National Insurance Law and the individual is entitled to a full monthly allowance.
90% disability or more
40%
None
Certificate of proven medical disability according to the law, of 90% or more
Disabled child up to the age of 18
33%
Up to 100 sqm
Certificate from the National Insurance Institute confirming eligibility for a pension according to the regulations of the National Insurance Law (living expenses, helping with the education and arrangements for a disabled child), 1980.
Disabled child above the age of 18
80%
Relative proportion according to the number of people in the apartment
Certificate from the National Insurance Institute confirming that he was permanently declared as incapable of earning a living at a rate of 75% or more according to section 127 (36) of the National Insurance Law and the individual is entitled to a full monthly allowance.
Residence of an IDF Invalid
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate from the Ministry of Defence regarding eligibility for a discount in municipal tax (or if his name appears in the lists forwarded to the municipality)
Business of an IDF Invalid
66%
None
Certificate from the Income Tax Authority confirming an exemption from advance payments according to section 174-181 of the Income Tax Ordinance. No discount will be awarded in case of a partnership or company
Invalid from war against the Nazis
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate of entitlement to pension according to Law of Invalids from the War Against the Nazis, 1954
Invalid from Nazis' persecutions
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate of entitlement to invalid pension according to Law of Invalids from the Nazis' Persecutions, 1957 or certificate of receiving invalid pensions from one of the following countries: Germany (BEG), Holland (WUV), Austria (OFG) or Belgium (War victims pensions 1940-1945).
Blind
90%
None
Copy of certificate of blindness according to the Welfare Services Law, 1958
Discount for income reasons
40%-90%
Up to 100 sqm
Conditioned by complying with the income test of all household members for the months of October-November- December in the previous year - see explanation in request form
Single parent family
20%
None
Single/divorced/widow (or separated for at least two years from the day of filing for a divorce), with a child up to the age of 18 or a child serving in mandatory service living with the parent - see request form
Bereaved family
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate from the Ministry of Defence regarding eligibility for a discount in municipal tax (or if his name appears in the lists forwarded to the municipality)
Victim of acts of hostility
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate from the National Insurance Institute confirming eligibility according to the Law of Compensation for Victims of Acts of Hostility, 1970
Imprisoned for Zionist reasons
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate from the National Insurance Institute confirming eligibility according to the Law of Compensation for Individuals Imprisoned for Zionist Reasons and their Families, 1992
100%
Up to 100 sqm
Confirmation of recognition as "individual imprisoned for Zionist reasons" from the National Insurance Institute according to section 17 b' (c) of the Law of Compensation for Individuals Imprisoned for Zionist Reasons and their Families (amendment No. 4), 2002
Family member of the Ten Martyrs
66%
Up to 4 people - up to 70 sqm More than 5 people - up to 90 sqm
Certificate from the National Insurance Institute confirming eligibility according to the Law of Compensation for Individuals Imprisoned for Zionist Reasons and their Families, 1992
Righteous Gentile
66%
None
Recognition as a "Righteous Gentile" from "Yad Vashem". The discount will also be awarded to their spouses or former spouse living in Israel.
Income support recipient
70%
None
Certificate from the National Insurance Institute of eligibility to income support according to the Law of Income Support, 1980, provided that he began to receive the allowance before 1.1.2003 without a pause of 6 successive months in his eligibility
Recipient of National Insurance allowance
70%
None
Certificate from the National Insurance Institute of eligibility for payment according to the Alimony Law (assurance of payment) 1972, provided that he began to receive the allowance before 1.1.2003 without a pause of 6 successive months in his eligibility
Support pension
70%
None
Certificate from the National Insurance Authority confirming receipt of support pension according to Chapter F' of the National Insurance Law
New immigrant
90%
Up to 100 sqm
Immigrant's certificate and confirmation from the local authority where he resides since his day of immigration confirming that he did not receive a new immigrant's discount. The discount is for one year out of 24 months, starting from the date of registration in the Census Population as a new immigrant according to the Law of Return
Soldier in mandatory service
100%
Up to 70 sqm
Rent/purchase agreement and confirmation from the Town Major or Main Adjutancy of mandatory service
Released soldier
100%
Up to 70 sqm
Release certificate. The discount will be awarded for 4 months from the date of release from service
National Service volunteer
100%
Up to 70 sqm
Certificate from a recognized institute according to the National Insurance Ordinance (girls volunteering for national service), 2002
The needy
Up to 70%
Up to 70 sqm
An individual who incurred extremely high, irregular expenses due to one time or continued medical treatment of that individual or a family member or due to an event that led to a severe, unexpected deterioration in his material state - see request form
A business
Up to 90%
Up to 40 sqm
Provided that he complies with all 5 of the following conditions: (1) does not own another business (2) the size of the place of business is up to 75 sqm (3) he turned 65 or she turned 60 (4) a turnover of not more than NIS 284,381 as of 1.1.2012 (5) he is entitled to a discount in the municipal tax for his residential apartment due to income reasons - see request form
Education, religious, charity and other non profit organizations
Exemptions and discounts are awarded according to determinations of the Municipal Tax and Governmental Tax Ordinances (exemptions), 1938 and according to the procedures of the Ministry of Interior (circulars No. 2/99, 4/04 and 2/05) - see explanation in request forms.
Exemption for empty asset
Up to 100%
None
The discount will be offered for 6 months, once in each ownership period - see request form
Exemption for new and empty asset
Up to 100%
None
The discount will be given for one year for a holder who is the first asset owner, provided that the asset was empty immediately after completing construction thereof - see request form


Important to know,


The Jerusalem Municipality, like other local authorities in Israel, gives discounts for municipal taxes according to the state laws and regulations of the Ministry of Interior. Therefore, the Municipality is not entitled, as an example, to give a discount to a business even if it suffered heavy losses or to help students by giving them a discount merely because they are students. Nonetheless, it is important to note that the City Council has determined that discounts in municipal tax in Jerusalem, will be awarded in the maximal rates possible according to stipulations of the laws and regulations.

Before submitting a request for a discount in the municipal tax, the municipal account must be endorsed to the name of the individual requesting the discount, the holder of the asset. For such purpose, the apartment's rent/sale agreement must be submitted. If the apartment is rented, attach an additional copy of the rent agreement when submitting the request for a discount.

If the discount requester does not appear in the Census Registration as a resident of Jerusalem, a certificate from the local authority where he is registered confirming that he did not receive a discount in the municipal tax from such authority, must be submitted.

If a number of partners entitled to a discount hold the apartment, discount requests for all the partners together must be submitted and the discount will be given to each individual according to his relative portion in the area of the apartment.

The certificates required in this explanation page are the basis for submitting a discount request. Each request will be separately reviewed and you may be required to submit additional documents.

Submitting a request for a discount does not postpone the date of payment and will not delay due reinforcement procedures.

A request for a discount on behalf of another individual will only be reviewed if a suitable power of attorney is presented.

The request for a discount will be reviewed for the current year only and no discount will be awarded for previous years. A discount will be negated if an individual received a discount and did not pay his remaining debt until the end of the tax year.

We remind you that partial and/or false information is a legal offence. The Jerusalem Municipality reserves its full right to check and verify each request, using all measures available according to the law, including cross referencing details with other authorities and employing detective agencies.