The Municipality of Jerusalem, like other local authorities in Israel, provides property tax discounts in accordance with the laws of the State and the regulations of the Interior Ministry. The complete list of discounts is detailed on this page.
In this framework, for example, the Municipality is not required 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.
Before submitting a request for a property tax discount, the name on the property tax account must be changed to that of the person, business or institution requesting the discount (if it has not been done already). For details, click here
In cases when those living in an apartment are eligible for different discounts, the discount will be given to each individual according to his or her relative portion of the apartment. Therefore. in the case of a shared apartment, it is mandatory to specify the number of people sharing it.
A person who owns more than one apartment is eligible for only one discount - on the apartment where he or she lives. In cases when those living in an apartment are eligible for different discounts, the discount will be given to each individual according to his or her relative portion of the apartment. If one's name does not appear in the Population Registry as a resident of Jerusalem, one needs a certificate from the local authority where he or she is registered, confirming that he or she did not receive a discount from that authority.
A request for a discount on behalf of another individual will only be reviewed if a suitable power of attorney is submitted.
Submitting a request for a discount does not postpone the date of payment, and will not delay enforcement of payment. 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 outstanding debt by the end of the tax year.
We remind you that partial and/or false information is a legal offense. 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, as well as the use of investigation services.
Starting in 2023, it will only be possible to apply for a discount for income reasons until August 31 of each year.
Check your eligibility for a property tax discount
The Municipality of Jerusalem offers you an online tool to calculate your eligibility for for a property tax discount.
The online tool is for the convenience of the user only, and is intended to calculate the highest estimated percentage of the discount that you are entitled to.