Betterment Tax

Betterment tax (היטל השבחה) is a municipal levy paid when a property increases in value due to a change in the local planning scheme. Learn when the tax is triggered, how it is calculated (typically 50% of the value increase), available exemptions, and the difference between betterment tax and capital gains tax on real estate.

  1. What is the improvement levy?

    Improvement levy on real estate value increase following a plan

  2. Calculation of the improvement levy

    How to calculate the amount of the improvement levy

  3. Exempted from the improvement levy

    Cases in which an exemption from the improvement levy is granted

  4. Improvement levy in TMA 38

    Improvement levy in TMA 38 projects and strengthening of buildings

  5. Appeal on the improvement levy

    How to appeal an improvement levy assessment