Buying or selling an apartment?

The improvement levy is the tax levied by the local committee under section 196A of the Planning and Building Law, 5755-1965 and in accordance with the third addendum to this law. The local committee is entitled to collect an improvement levy in the event that the land was improved due to:

• Plan approval (approved after July 1, 1975)
• Approval of request for relief.
• Approval of an overuse request

The purpose of the levy is to cover the expenses of the local committee related to planning and development and the purchase of real estate for public purposes.

Improvement levy rate

The levy rate is half the improvement and is calculated by a real estate appraiser.

Did you sell the apartment? Need a debt absence certificate? For your convenience it should be opened

Online application - click here (Hebrew).

The treatment of the improvement levy will be carried out as part of the treatment of the certificate.

Please note that the time for processing an application for a debt absence certificate varies from case to case depending on the complexity and loads and can continue for more than a month.

The system notification of the improvement treatment is sent online to the e-mail or mobile address that you will update before the assessment and collection.