Arnona Rates 2019 - Jerusalem Municipality
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Arnona Rates 2019

​Information about assets rates​​
Detailed definitions are available on the Taxes Order (Hebrew only).

The final charge will be determined according to the area of the property and its use according to the following rates:

No
1

Tariffs for Residential Assets – per square meter

Tariffs for Residential Assets – per square meter

Tariffs for Residential Assets 
  

Zone A

Zone B

Zone C

Zone D

Building
type

Criteria

Charge per square meter

Charge per square meter

Charge per square meter

Charge per square meter

1

Apartment of more than 120 sqm

110.38

100.30

77.38

63.25 ₪

2

Apartment of up to 120 sqm

91.46

73.36

54.59

39.39

3

Apartment with external/joint lavatories

64.32

47.83

39.27

39.39

4

Apartment in building made of wood or tin

39.39

39.39 39.39 39.39

Building not in use

The existence of the classification and its height are contingent on the amendment and approval of the appropriate arrangements or in the establishment of an appropriate law. These regulations or laws have not yet been approved. For more information in Hebrew click here               .
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2

Tariffs for Non-Residential Assets

​Required certificates

To receive a reduced industrial or workshop tariff, fill in the reservation form and attach the 4 following certificates:

  1. A copy of the purchase/rent agreement.
  2. Affidavit by the asset holder signed before an attorney or court registrar regarding the nature of use of the asset and the date of the start of its use.
  3. A copy of licenses from the Municipality, Ministry of Health, etc. – if a license is obligatory.
  4. Confirmation of membership in a professional association/organization such as the Manufacturers Association, Craftsmen Association, Israel Garage Association, etc. – if registered as a member. If you are not a member of an association/organization, in addition to the above 3 certificates, you must also submit a confirmation from the Ministry of Industry, Trade and Labor regarding the nature of use of the asset (by contacting the Ministry of Industry, Trade and Labor at 31 Jaffa Road, by telephone 02-6667960/1 or fax 02-6231581, reception hours Sunday-Thursday 9:00-14:00).

In case of an asset designated for industry or labor that is empty and not in use – fill in the required form and attach the following to the form:

  1. 1. Affidavit signed before an attorney or court registrar that the asset is empty and not in use at all.
  2. A copy of the permit confirming that the asset is designated for industry or labor. We recommend reviewing the form of exemption for an empty asset.

If the charge is prepared according to the municipal tax rates for non-residential assets and the asset is actually used for residence, fill in the required form and attach the following to the form:

  1. A copy of the rental agreement
  2. 2. Affidavit signed before an attorney or court registrar regarding the nature of use of the asset and the date of the start of its use.

Detailed definitions are available via Taxes Order (Hebrew)

 

Tariffs for Non-Residential Assets
Type of use Zone Tariff Per sq m

Services and commercial offices (above 150 sq m)

All city

 

342.08

Services and commercial offices (up to 150 sq m)

All city

331.45

Call Centers (not banks)

All city

138.90

Workshops and garages
(see required certificates)

Area A

158.32

Area B

117.61

Area C

95.41

Industrial plants -
(see required certificates)

Area A

138.90

Area B

103.05

Area C

83.64

Schools, kindergartens, yeshivas and universities

All city

107.34

Banks

All city

1390.79

Main/regional bank management sites

All city

975.36

Bank services call centers

All city

464.42

​Central banking services branches

​All city

725.13

Stock exchange

All city

1357.41

Occupied land

Area A

41.70

Area B

36.36

Area C

23.89

Clinics, health funds and public hospitals

All city

107.34 

Places of worship

All city

64.39

Insurance companies

All city

487.90

Consulates, embassies and UN institutions

All city

107.34 

Hotels and boarding houses with an area of more than 2,000 sq m

Area A

146.07

Area B

136.02

Area C

109.66

Hotels and boarding houses with an area of up to 2,000 sq m

Area A

118.58

Area B

96.04

Area C

69.83

Old age homes

Area A

110.38

Area B

100.30 

Area C

77.38

Area D

63.25 

Museums

All city

107.34 

Bowling centers, gyms and sports halls

All city

183.53

Sports centers with an area over 10,000 sq m, tariff for first 1,000 sq m

​All city

183.53

Sports centers with an area over 10,000 sq m, from 1001 sq m to 2,000 sq m

​All city

 

91.76 

Sports centers with an area over 10,000 sq m, from 2001 sq m and upwards

​​All city

68.28 

Large laundromat services with an area of more than 400 sq m
in the Atarot Industrial Area (block 510 and 710)

All city

119.48

Marketing warehouses located in the Atarot Industrial Area

All city

119.48

Cinemas and theaters with an area up to 300 sq m

All city

 

121.49

Cinemas and theaters  with an area from 301 sq m to 1,000 sq m

All city

80.73

Cinemas and theaters with an area over 1,001 sq m

All city

40.46

Electricity facility

All city

178.78

Structure serving as a closed water reservoir used by the Gihon Spring

All city

68.64

Paid parking lots

​Area A

65.32

​​Area B

43.69 

​​Area C

33.96 

Free parking space open to the public

​​Area A

28.10

​​Area B

22.42

​​Area C

16.86

Indoor parking space not open to the public

​​Area A

28.10

​​Area B

22.42

​​Area C

16.86

Studios of artists and sculptors with an area up to 100 sq m

​All city

60.14

Studios of artists and sculptors with an area from 101 sq m and upwards

​All city

180.37

​Farmland

​All city

0.64

Agricultural s

​All city

42.74

Banqueting halls

​All city

183.53

Solar heating systems located on the roof of a property – asset of 0.2 dunam and up to 1 dunam,  per square meter

All city

347.02

Solar heating systems located on the roof of a property - asset of over 1 dunam and up to 2 dunams, per square meter

​All city

​0.061

Solar heating systems located on the roof of a property - asset of over 2 dunams, per square meter

​​All city

​0.015

Solar heating systems not located on the roof of an asset with an area of up to 10 dunams

​​All city

​0.24

Solar heating systems not located on the roof of an asset of over 10 dunams and up to 300 dunams, per square meter

​​All city

​0.12

Solar heating systems not located on the roof of an asset of over 300 dunams and up to 750 dunams, per square meter

​​All city

​0.06

Solar heating systems not located on the roof of an asset of over 750 dunams, per square meter

​​All city

​0.03

Occupied land used for a solar heating system,
with an area of up to 10 dunams

​​All city

​0.24

Occupied land used for a solar heating system,
with an area of over 10 dunams and up to 300 dunams, per square meter

​​All city

​0.12

Occupied land used for a solar heating system,
with an area of over 300 dunams and up to 750 dunams, per square meter

​​All city

​0.06

Occupied land used for a solar heating system,
with an area of over 750 dunams, per square meter

​​All city

​0.03

​Other assets

​All city

 

348.13
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3

Comments regarding the determination of the non-residential property tax rate

​To receive a reduced industrial or workshop tariff, fill in the reservation form and attach the 4 following certificates:

  1. A copy of the purchase/rent agreement.
  2. Affidavit by the asset holder signed before an attorney or court registrar regarding the nature of use of the asset and the date of the start of its use.
  3. A copy of licenses from the Municipality, Ministry of Health, etc. – if a license is obligatory.
  4. Confirmation of membership in a professional association/organization such as the Manufacturers Association, Craftsmen Association, Israel Garage Association, etc. – if registered as a member. If you are not a member of an association/organization, in addition to the above 3 certificates, you must also submit a confirmation from the Ministry of Industry, Trade and Labor regarding the nature of use of the asset (by contacting the Ministry of Industry, Trade and Labor at 31 Jaffa Road, by telephone 02-6667960/1 or fax 02-6231581, reception hours Sunday-Thursday 9:00-14:00).

In case of an asset designated for industry or labor that is empty and not in use – fill in the required form and attach the following to the form:

  1. 1. Affidavit signed before an attorney or court registrar that the asset is empty and not in use at all.
  2. A copy of the permit confirming that the asset is designated for industry or labor. We recommend reviewing the form of exemption for an empty asset.

If the charge is prepared according to the municipal tax rates for non-residential assets and the asset is actually used for residence, fill in the required form and attach the following to the form:

  1. A copy of the rental agreement
  2. 2. Affidavit signed before an attorney or court registrar regarding the nature of use of the asset and the date of the start of its use.

Detailed definitions are available via Taxes Order (Hebrew)

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