Your landlord hands you the keys, and a few weeks later a municipal bill arrives with a number on it that nobody explained at signing. That number is arnona, and as a long-term tenant it is yours to pay, not the landlord’s. The good news is that arnona follows clear rules: a published rate per square meter, a short list of discounts you may qualify for, and a quick free step to put the account in your name so an old debt cannot land on you. This page walks through all of it so you can check your bill, claim what you are owed, and budget the real monthly figure alongside your total monthly rental cost.
Who pays arnona, and from when
The occupier pays, not the owner. In Hebrew the liable person is the machzik, the holder of the property. When your lease runs 12 months or longer, the law treats you as that holder, so the arnona bill is yours for the months you live there. On a lease under 12 months the landlord usually stays liable, though many short leases simply bake arnona into the rent. Check your contract for the line that says who carries it.
The bill arrives bi-monthly, which means six installments across the year, or you can pay the whole year in one advance around 31 January (often with a small early-payment discount). It is billed separately from rent and is never index-linked the way rent can be, so do not confuse it with your index-linked rent under the madad.
How the rate is built: zone, type, and size band
Arnona is an area charge. The formula is simple: annual arnona = chargeable area in square meters times the per-square-meter tariff. The tariff is not one national number. Each municipality publishes its own rates in an annual order called the tzav arnona, and inside that order the rate changes by three things.
- Zone. Cities are split into geographic zones. A central, expensive neighborhood carries a higher rate than an outer one.
- Building type. Residential, office, shop, and storage each have their own tariff. Renters care about the residential rate.
- Size band. Residential rates are graduated by apartment size. Your apartment falls into one band, and the band’s rate applies to your whole chargeable area.
The size band is the part that surprises people, so read this carefully: it is a lookup, not a layered sum. It is not like income tax where the first slice is taxed low and the next slice higher. If your flat sits in a band, every square meter is charged at that band’s rate. In Jerusalem’s 2026 order, for example, a flat under 120 sqm is billed at 64.23 NIS per sqm across its full area, while a flat over 120 sqm jumps to 91.07 NIS per sqm across its full area. In Tel Aviv’s West-of-Yarkon zone, a home up to 140 sqm pays 112.99 NIS per sqm and one above 140 sqm pays 139.60 NIS per sqm. Crossing a band threshold raises the rate on the entire flat, not just the extra meters.
The same flat, three cities: a worked comparison
To see how much the city matters, take one identical 90 sqm apartment. A 90 sqm flat sits in each of these cities’ lower size band, so the band rate applies to all 90 sqm. Using each city’s published 2026 residential rate:
| City and zone | Rate (NIS/sqm/yr) | 90 sqm annual arnona | Per bi-monthly bill |
|---|---|---|---|
| Tel Aviv, West of the Yarkon (up to 140 sqm band) | 112.99 | ~10,169 NIS | ~1,695 NIS |
| Netanya, Zone 1, type C | 79.23 | ~7,131 NIS | ~1,188 NIS |
| Jerusalem (under 120 sqm band, 2026) | 64.23 | ~5,781 NIS | ~963 NIS |
Original figure 1 (computed here, not an official quote). Basis: 90 sqm times each city’s published per-sqm residential rate, then divided by 6 for the bi-monthly installment. Tel Aviv 90 x 112.99 = 10,169 NIS/yr. Netanya 90 x 79.23 = 7,131 NIS/yr. Jerusalem 90 x 64.23 = 5,781 NIS/yr. The spread tells the story: for the identical 90 sqm flat, Tel Aviv runs about 1.76 times Jerusalem and about 1.43 times Netanya. Same apartment, materially different tax, purely from which city and zone you live in. These are zone-specific examples, not a single citywide rate: all three rates are taken from each city’s official 2026 tax order (tzav arnona). Always confirm your own cell in your city’s tzav arnona.
Putting the bill in your name
Register the account in your name as soon as you move in. If your lease is a year or more you are obliged to, and it protects you (more on debt below). It is free.
Bring these to the municipal arnona desk, by phone, or through the city’s online portal (usually Hebrew):
- Your rental contract.
- A joint statement signed by both you and the landlord confirming the previous tenant has left, with the property address, the entry date, and the teudat zehut or passport details of everyone named.
- Your own ID (teudat zehut or passport).
- The current arnona bill or property number, if you have it.
The municipality then issues a new bill in your name running from your entry date to the end of the calendar year. There is no fee for the change of holder.
Debt left by the previous tenant
This is the safeguard that matters most, so here is the answer first: you are not on the hook for the previous tenant’s arnona arrears, as long as you register the change of holder promptly from move-in.
Liability passes to a new holder only once the municipality receives written, timely notice of the change. If nobody filed that notice, the last registered holder, or the owner, stays liable. So registering on day one does two jobs at once: it starts your responsibility from your entry date, and it ends the previous tenant’s. Best practice is to register on the day you move in and ask for the account status (a balance confirmation) so you can see in writing that you are starting from zero. If a past debt is showing, raise it before you sign anything that acknowledges the balance.
Discounts that cut your arnona
Discounts are not automatic. You apply, you bring proof, and you can hold only one arnona discount at a time, so you pick the single highest one you qualify for. Here are the ones tenants most often claim.
- New immigrant (oleh chadash): up to 90 percent off, on up to 100 sqm, for one 12-month window you choose inside your first 24 months in the country, counted from your registration as an oleh in the population registry. It is statutory under the Arrangements Regulations of 1993. You need a lease of at least 12 months and the bill in your name. It is not automatic and not retroactive. This benefit is detailed below and on the rental hub guides for arrivals.
- Disability: up to 80 percent off for a general-disability pension at 75 percent incapacity or more, and up to 40 percent for a medical disability of 90 percent or more, on a Bituach Leumi confirmation.
- Active reserve duty (miluim): up to 5 percent off. If you are a serving active reservist (mesharet miluim pa’il) with a valid active-reservist certificate and you are registered as the apartment’s tenant or owner, many municipalities give a small arnona cut. It is discretionary, so each city decides whether and how much, and you apply at the local arnona office with your lease and your reservist certificate. Some authorities have signalled they may stop taking new applications filed from 1 November 2026, so apply early.
- Students: some municipalities offer a student discount, but there is no fixed nationwide percentage and the typical application deadline is around 31 August. Check your own city.
- Low income: up to 90 percent off on a tiered means test (commonly 30, 50, 70, or 90 percent) by household income and size.
- Single parent: up to 20 percent, at the authority’s discretion.
- Senior citizen: 30 percent off up to 100 sqm on a moderate income, and up to 100 percent for a senior also receiving income support.
The oleh discount, worked in shekels
For a new immigrant, the oleh benefit is usually the largest single discount, so it is worth seeing the money. The benefit caps at 100 sqm, so a 90 sqm flat qualifies in full. Take the same three apartments from the table and apply 90 percent off for the 12 eligible months:
| City | Full-rate 90 sqm/yr | Oleh pays (10%) | Saved in 12 months |
|---|---|---|---|
| Tel Aviv (West of Yarkon) | ~10,169 NIS | ~1,017 NIS | ~9,152 NIS |
| Netanya (Zone 1, type C) | ~7,131 NIS | ~713 NIS | ~6,418 NIS |
| Jerusalem (under 120 sqm) | ~5,781 NIS | ~578 NIS | ~5,203 NIS |
Original figure 2 (computed here, not an official quote). Basis: full-rate annual arnona from figure 1, times 0.90 for the discount, gives the saving; the oleh pays the remaining 10 percent. Tel Aviv 10,169 x 0.90 = 9,152 NIS saved. Netanya 7,131 x 0.90 = 6,418 NIS saved. Jerusalem 5,781 x 0.90 = 5,203 NIS saved. If your flat is larger than 100 sqm, the discount applies only to the first 100 sqm and the area above it is billed at full rate. So a 120 sqm flat gets 90 percent off on 100 sqm and pays full price on the remaining 20 sqm. Because discounts are not cumulative, compare the oleh discount against any income-based discount you might also qualify for and claim whichever is bigger.
Appeals, mid-period splits, and empty units
If the bill looks wrong, file an objection (hasaga) within 90 days of receiving it. You can object on grounds of an error in the zone, the building type, the property size, the use, or who is recorded as the holder. You file it with the Municipal Tax Administration. If the municipality replies and you still disagree, you can appeal to the Appeals Committee within 30 days of receiving that reply.
Mid-period split. Because liability runs from your entry date through year-end, arnona for a year in which tenants change is split by occupancy. The joint vacate-and-entry statement you and the landlord sign is what fixes the date that divides the outgoing tenant’s share from yours. Register on time and your share starts exactly on your entry date.
Empty-unit exemption. A property that is completely empty of any person and any object, and not in use, can get a 100 percent exemption for up to six months. This is granted once for the entire period of ownership of that property. It is mostly an owner’s tool, but it matters to renters too: if you take over a unit that was sitting empty, the prior holder may have used part of that one-time window, which can affect what is owed before your entry.
Hard terms in one line each
- Arnona: the annual municipal property tax, charged per square meter, paid by the occupier.
- Machzik: the holder or occupier of the property, the person the municipality bills.
- Tzav arnona: the city’s annual order listing every per-square-meter rate by zone, type, and size band.
- Hasaga: a formal objection to the bill, filed within 90 days.
- Chargeable area: the square meters the municipality counts for billing, which can include parts of balconies and storage and may differ from your contract’s stated size.
Before you act, check these
- Is your lease 12 months or more? If yes, the bill is yours and you must register it.
- Did you and the landlord sign one joint statement of vacate-and-entry? Without it the municipality may not transfer the account cleanly.
- Did you ask for the account balance at registration, so an old debt cannot surface as yours?
- Does the chargeable area on the bill match your flat? If it looks inflated, that is grounds for a hasaga.
- Do you qualify for a discount, and is it the highest one available to you?
Quick answers
Does the landlord ever pay arnona instead of me?
On a lease of 12 months or more, no, the law makes you the holder and the bill is yours. On shorter lets the landlord is usually liable, but many short leases fold arnona into the rent figure. Read the contract clause.
Can I be charged the previous tenant’s unpaid arnona?
Not if you register the change of holder promptly. Liability transfers only on timely written notice, so registering on move-in ends the prior tenant’s responsibility and starts yours from your entry date.
I am a new immigrant on a 90 sqm flat. Roughly how much can the oleh discount save me?
On the worked figures above, about 9,152 NIS a year in central Tel Aviv, about 6,418 NIS in Netanya Zone 1, or about 5,203 NIS in Jerusalem, for the 12-month eligible window. Apply at the municipality with your 12-month lease and the bill in your name.
My bill says my flat is bigger than it is. What do I do?
File a hasaga within 90 days of receiving the bill, citing an error in the property size. If the chargeable area is overstated, every square meter is overcharged, so a correction reduces the whole bill.
Is arnona the same as the building committee fee?
No. Arnona is the municipal tax that funds city services. The building committee fee is separate and goes to your building. See vaad bayit building fees for that one.
Can I take the oleh discount and a low-income discount together?
No, you may hold only one arnona discount at a time. Work out which is larger and claim that one.
Where this fits in your renting checklist
Arnona is one line in a bigger budget. To see the full monthly picture, including rent, building fees, and utilities, start from your total monthly rental cost and read the companion guides on vaad bayit fees and setting up utilities. When you are choosing where to live, remember the city changes the tax sharply, so weigh it alongside choosing a neighborhood. New arrivals signing a first lease should also read how to rent in Israel and gather the right paperwork using the rental documents checklist. And whenever you are comparing terms, the rental glossary defines the Hebrew terms you will meet. Browse all current homes on the for-rent hub.
Your single next step
On the day you get the keys, take your lease and a landlord-signed vacate-and-entry statement to the municipality (in person, by phone, or online) and put the arnona account in your name, then ask for the balance in writing. That one free step protects you from old debt, starts the clock on any discount, and locks in the right number for your monthly budget.
Sources
- Tel Aviv-Yafo Municipality, Arnona and City Taxes (English): https://www.tel-aviv.gov.il/en/Live/ArnonaAndCityTaxes/Pages/default.aspx
- Netanya Municipality 2026 tax order (residential rates): https://www.netanya.muni.il/DocLib1/zavmisim26.pdf
- Schuna arnona rates guide 2026 (per-city aggregator): https://schuna.co.il/blog/arnona-guide-2026-rates-by-city
- Nefesh B’Nefesh, arnona discounts and renting guidance: https://www.nbn.org.il/life-in-israel/government-services/rights-and-benefits/arnona-reduced-municipal-tax/
- Arrangements in the State Economy (Discounts in Arnona) Regulations 5753-1993: https://www.nevo.co.il/law_html/law01/297_032.htm
- Kol Zchut, arnona discount for reservists (miluim): https://www.kolzchut.org.il/he/הנחה_בארנונה_לחיילי_מילואים
- Kol Zchut, arnona discount for new immigrants and low income: https://www.kolzchut.org.il/he/הנחה_בארנונה_לבעלי_הכנסה_נמוכה
- Michael Decker and Co. (lawoffice.org.il) on objections and the empty-unit exemption
