Rates
Rates for Residential Assets – per square meter
|
Building Type |
Criteria |
Zone A |
Zone B |
Zone C |
Zone D |
|---|---|---|---|---|---|
|
1 |
Residence, more than 120 sq m. |
113.22 ₪ |
102.88 ₪ |
79.37 ₪ |
64.88 ₪ |
|
2 |
Residence, up to 120 sq m. |
93.81 ₪ |
75.25 ₪ |
55.99 ₪ |
<40.4 ₪ |
|
3 |
Residence with external/joint lavatories |
<65.97 ₪ |
<49.06₪ |
40.4 ₪ |
40.4 ₪ |
|
4 |
Residence made of wood or tin |
40.4 ₪ |
40.4 ₪ | 40.4 ₪ | 40.4 ₪ |
Rates for Non-Residential properties
| Type of Use | Area | Tarif per Sq m. |
|---|---|---|
| Services, Commerce and Offices (150 sq m +) | All city | 343.74 ₪ |
| Services, Commerce and Offices (less than 150 sq m) | All city | 354.75 ₪ |
| Laundries, more than 400 sq m in the Atarot Industrial Area (block 510 and 710) |
Atarot | 123.90 ₪ |
| Electricity Facility | All city | 185.40 ₪ |
| Banquet Halls, more than 500 sq m | All city | 190.33 ₪ |
|
Cinemas and Theaters, up to 300 sq m |
All city | 125.99 ₪ |
|
Cinemas and Theaters, from 301 sq m to 1,000 sq m |
All city | 83.97 ₪ |
|
Cinemas and Theaters, over 1,001 sq m |
All city | 41.95 ₪ |
|
Bowling Centers, Gyms, Sports Facilities and Dance Halls (over 200 sq m) |
All city | 190.33 ₪ |
| Banks | All city | 1,442.36 ₪ |
|
Main/Regional Bank Management Sites |
All city | 1,011.52 ₪ |
|
Bank Call Centers |
All city | 481.64 ₪ |
|
Central banking services branches |
All city | 752.01 ₪ |
|
Insurance companies |
All city | 505.98 ₪ |
| Hotels and boarding houses with an area of more than 2,000 sq m | Area A | 151.47 ₪ |
| Area B | 141.05 ₪ | |
| Area C | 113.71 ₪ | |
| Hotels and boarding houses with an area of up to 2,000 sq m | Area A | 122.96 ₪ |
| Area B | 99.59 ₪ | |
| Area C | 72.41 ₪ | |
| Old age homes | Area A | 114.46 ₪ |
| Area B | 104.01 ₪ | |
| Area C | 80.24 ₪ | |
| Area D | 65.59 ₪ | |
| Industrial Plants | Area A | 144.04 ₪ |
| Area B | 106.86 ₪ | |
| Area C | 86.73 ₪ | |
| Marketing warehouses located in the Atarot Industrial Area (block 510 and 710) | Atarot | 123.90 ₪ |
| Workshops and Garages | Area A | 164.18 ₪ |
| Area B | 121.96 ₪ | |
| Area C | 98.94 ₪ | |
| Structure serving as a closed water reservoir used by the Gihon Spring | All city | 71.39 ₪ |
| Paid Parking Lots | Area A | 67.73 ₪ |
| Area B | 45.30 ₪ | |
| Area C | 35.21 ₪ | |
| Indoor Free Parking Public Space/ Indoor parking space not open to the public | Area A | 29.13 ₪ |
| Area B | 23.24 ₪ | |
| Area C | 17.48 ₪ | |
| קרקעות תפוסות | Area A | 43.24 ₪ |
| Area B | 37.70 ₪ | |
| Area C | 24.76 ₪ | |
| Farmland | All city | 0.65 ₪ |
| Agricultural indoor area | All city | 44.32 ₪ |
| Studios of artists and sculptors with an area up to 100 sq m | All city | 62.36 ₪ |
| Studios of artists and sculptors with an area from 101 sq m and upwards | All city | 187.05 ₪ |
| Religious Institutions | All city | 66.77 ₪ |
| Institutions | All city | 111.31 ₪ |
| Other properties | All city | 361.03 ₪ |
| A multi-purpose sports center covering an area of over 10,000 square meters for the first 1,000 square meters | All city | 190.33 ₪ |
| A multi-purpose sports center with an area of over 10,000 from 1,001 square meters to 2,000 square meters | All city | 95.15 ₪ |
| A multi-purpose sports center with an area of over 10,000 from 2,001 square meters and up | All city | 70.81 ₪ |
| Call Center | All city | 144.04 ₪ |
| Solar heating systems located on the roof of a property | All city | 0.062-0.015 |
| Solar heating systems not located on the roof of a property | All city | 0.24-0.03 |
| Occupied land used for the system | All city | 0.24-0.03 |
To receive a reduced industrial or workshop tariff fill in the application form and attach the following 3 certificates:
- A copy of the purchase/rent agreement.
- An affidavit* regarding the nature of use of the property and the date it went into effect.
- A copy of licenses from the Municipality, Ministry of Health, etc. – if a license is obligatory.
In the case of a property designated for industry or labor that is empty and not in use – fill in the required form and attach the following to the form:
- An affidavit* registrar that the property is empty and not in use at all.
- A copy of the permit confirming that the property is designated for industry or labor.
If the charge is prepared according to the municipal tax rates for non-residential properties and the property is actually used for residence, fill in the required form and attach the following to the form:
- A copy of the rental
- An affidavit* regarding the nature of use of the property and the date it went into effect.
*All affidavits must be signed before an attorney or court registrar
To download the application form for an objection - click here
Type of building - in residential apartments
Type 1 - a building with one or more apartments with an area (unit area) of 120 square meters or more
Type 2 - a building in which one or more apartments are built of stone, concrete or blocks
Type 3 - a building in which one or more apartments, built of stone, concrete or blocks and in which the apartment does not have some of the toilets (bath or shower, chair and kitchen) or an apartment where the toilets or part of them are outside
Type 4 - a dilapidated building, a building built of wood or tin, or an apartment without a toilet (bath or shower, chair and kitchen) or a basement apartment whose ceiling is on all sides at ground level or below it.
For more information, Click here (Tax Authority - Hebrew).
Area
The net property area including the area of the balconies and various reservations. For example, an "apartment warehouse" in a residential building, which is used for storing household items only, is charged for 50% of its area.
For more information, Click here (Tax Authority - Hebrew).
Use
Actual use of the property from the following list:
|
Code-Utilisation |
Code-Utilisation |
|---|---|
|
00 - Living |
25 - Atarot |
|
02 - Offices above 150 m |
26 - Water storage |
|
03 - Workshops and garages |
27 - Laundry |
|
04 - Industries |
28 - THeatre |
|
05 - Other Institues |
29 - Electricity Company |
|
08 - Banks |
32 - Offices under 150 m |
|
09, 21-Hotels |
33 - Head Offices of Banks |
|
11 - Occupied Space |
34 - Telephone hotlines |
| 12 - Agriculture Land |
35 –Agrucluture |
|
17 - Prayer Place |
36 – Parking Lots Free |
|
18 - Assurance Compagnies |
37 – Art Studio |
|
19 - Parking Lots |
38 - Dance Center |
|
22, 23 Old Age Home |
39 - Bank Agencies |
|
24 -Bowling, Gyms, Stadiums |
45 - Halls >500m2 |
For more informations, Click here (Tax Authority - (Hebrew).