Territorial start of the improvement levy
- Buying an apartment in Israel
- Improvement Levy
The improvement levy, as well as the entire Planning and Building Law together with its secondary legislation, applies only in the territory of the State of Israel and does not apply in Judea and Samaria. While we explained that the charge for the payment of appreciation tax was applied to the territories of Judea and Samaria, this is not the case with regard to the Planning and Building Law and the charge for the improvement levy contained therein.
East Jerusalem and the Golan Heights were annexed to the State of Israel and are subject to the Planning and Building Law and the improvement levy. Regarding Jerusalem, the Order of Government and Justice applies, and regarding the Golan Heights, the Golan Heights Law applies.