Overview
This is a discount on the municipal tax (Arnona) for low-income residents. The discount rate depends on your average monthly income and the number of people in the household, and can reach up to 90%. Important: The provision of this discount is at the discretion of the municipality, not an obligation. Therefore, the specific terms and conditions must be verified with your local authority.
Who is Eligible?
Eligibility for the discount is determined based on the average monthly gross income ('brutto') of all residents of the apartment from the preceding year.
- Salaried employees: Your income is calculated as the average of the 3 (October-December) or 12 months of the preceding year, at your discretion.
- Self-employed individuals (Atzma'im): Your income is calculated based on the latest annual tax assessment (
shumat mas hachnasa). - Tenants sharing an apartment: The rules are not explicitly defined. The discount may be granted proportionally to your share of the living space. Clarify this with your municipality.
Which Income is NOT Considered in the Calculation
The following payments are not included when calculating your average income:
- Child Allowance (Kitzbat Yeladim).
- Old-Age Pension (Kitzbat Zikna).
- Survivors' Pension (Kitzbat She'erim).
- Disabled Child Benefit (Gimlat Yeled Nache).
- Half of the monthly income of children living with you (up to a certain threshold).
- Income from renting out your apartment (up to the amount you pay for your own rent).
- Special payments to military reservists.
Who is NOT Eligible?
- Individuals whose average monthly income exceeds the thresholds established by law (see table below).
- Individuals whose municipality has decided not to offer this type of discount.
Your Rights
The discount rate for 2025 is based on your average monthly income for 2024 and the number of people residing in the apartment.
Scroll table horizontally
| No. of persons | Average monthly family income (gross) in 2024 (₪) | Discount Rate |
|---|---|---|
| 1 | up to 3,218 | up to 80% |
| 3,218 - 3,701 | up to 60% | |
| 3,701 - 4,184 | up to 40% | |
| 4,184 - 5,880 | up to 20% | |
| 2 | up to 4,826 | up to 80% |
| 4,826 - 5,550 | up to 60% | |
| 5,550 - 6,274 | up to 40% | |
| 6,274 - 8,818 | up to 20% | |
| 3 | up to 5,599 | up to 80% |
| 5,599 - 6,439 | up to 60% | |
| 6,439 - 7,279 | up to 40% | |
| 7,279 - 10,230 | up to 20% | |
| 4 | up to 6,371 | up to 80% |
| 6,371 - 7,327 | up to 60% | |
| 7,327 - 8,282 | up to 40% | |
| 8,282 - 11,640 | up to 20% | |
| 5 | up to 8,155 | up to 80% |
| 8,155 - 9,378 | up to 60% | |
| 9,378 - 10,601 | up to 40% | |
| 10,601 - 14,899 | up to 20% | |
| 6 | up to 9,939 | up to 80% |
| 9,939 - 11,429 | up to 60% | |
| 11,429 - 12,920 | up to 40% | |
| 12,920 - 18,159 | up to 20% | |
| 7 | up to 11,722 | up to 90% |
| 11,722 - 13,481 | up to 70% | |
| 13,481 - 15,239 | up to 50% | |
| 15,239 - 21,418 | up to 30% | |
| 8 | up to 13,506 | up to 90% |
| 13,506 - 15,532 | up to 70% | |
| 15,532 - 17,558 | up to 50% | |
| 17,558 - 24,677 | up to 30% | |
| 9 | up to 15,290 | up to 90% |
| 15,290 - 17,583 | up to 70% | |
| 17,583 - 19,877 | up to 50% | |
| 19,877 - 27,936 | up to 30% | |
| 10+ | up to 1,699 per person | up to 90% |
| up to 1,954 per person | up to 70% | |
| up to 2,209 per person | up to 50% | |
| up to 3,104 per person | up to 30% |
Step-by-Step Guide
- Contact the municipality. At the beginning of the calendar year, contact the Arnona collection department (
Agaf le-Gviyat Arnona) in your city. - Find and complete the form. Fill out the special application form for the discount. It can often be downloaded from the municipality's website.
- Prepare the documents. Collect all necessary documents confirming your income (see list below).
- Submit the application. Submit the completed form along with the package of documents to the Arnona department.
Appeal Process (if you are denied)
- Filing an objection (
hasaga): Submit a written objection to the municipal treasurer (gizbar) within 90 days of receiving the Arnona bill. - Awaiting a response: The Arnona director must respond within 60 days. If no response is received, the objection is considered accepted.
- Appeals Committee: If you disagree with the response, an appeal can be filed with the municipal Appeals Committee (
Va'adat Ar'ar) within 30 days. - Court: The committee's decision can be appealed in the Court for Administrative Affairs.
List of Documents
- Completed discount application form.
- Identity card (Teudat Zehut) of all adult residents.
- Pay slips (
tlushei maskoret) for the required period (3 or 12 months). - For self-employed individuals: the latest tax assessment (
shumat mas hachnasa). - Certificates confirming other sources of income or receipt of benefits (if applicable).
Potential Pitfalls
- The discount is not guaranteed. Remember, the municipality is not obligated to provide this discount. Always verify the rules in your city.
- Payment deadline. To receive the discount, you must pay the full Arnona amount for the year by December 31 of that same year. Otherwise, the discount will be voided.
- No double discounts. If you are eligible for multiple types of Arnona discounts, you will receive only one—the highest among them.
- An appeal does not exempt from payment. Filing an objection (
hasaga) does not cancel your obligation to pay the Arnona bill on time. - Need-based discount (
Nizkakut). In exceptional cases (e.g., a sudden deterioration of financial status), a special discount of up to 70% may be requested. This also requires an income assessment.
Contacts and Links
- Find your municipality's contact information
- Examples of application forms:
- Assistance with exercising rights: Kol Sherut website
Dictionary
- Arnona (Arnona): Municipal property tax.
- Hanacha (Hanacha): A discount or reduction.
- Mivchan Hachnasa (Mivchan Hachnasa): An income level assessment.
- Rashut Mekomit (Rashut Mekomit): A local authority, municipality.
- Hasaga (Hasaga): An objection or appeal.
- Gizbar (Gizbar): The municipal treasurer.
- Tlush Maskoret (Tlush Maskoret): A salary pay slip.