Compensation for businesses in the special zone - filing a claim for compensation for indirect damage (economic damage) caused to businesses in the special zone because of the Swords of Iron war.
This service enables companies located in areas where the security system has imposed particularly strict restrictions on economic activity due to the Swords of Iron war, to file a compensation claim for indirect damage caused to them during the months of October, November, and December 2023.
Business owners can file a claim in any of the following ways (with exceptions stipulated in the regulations):
- salary track.
- turnover track.
- agriculture track.
- red track – border communities.
Businesses in the “special area” as stipulated in the regulations (Conflict zone area in the North, Golan Heights communities, western Lachish, Lachish, Western Negev, central Negev and the Gaza envelope) which were severely and extensively affected by the fighting in October, November, and December 2023.
Below are the compensation tracks:
- Compensation for businesses for lost wages paid to employees in the special zone who have been absent from work due to the security situation.
- Refers to employees in the following cases:
- The employee is absent from work to be with his children (up to the age of 14), due to an order to close schools in his place of residence.
- The employee is a person with a disability who lives in the special area, or is a relative of a person with a disability.
- Employees of a school that has been closed in compliance with the security guidelines.
- Employee and self-employed persons residing in a community that was evacuated according to government decisions, even if the business is outside the special area.
- The compensation in this track is 520 NIS for a full day's work, multiplied by the days of absence from work.
Businesses in the following localities are entitled to file an application for compensation in the salary expenses track for the eligibility period - November and December:
Avivim, Avirim, Ibn Menachem, Avni Eitan, Abshalom, Adamit, Odem, Or Hagnoz, Or Hanar, Ortal, Makiim Industrial Zone, Aviv, Elon, Aloni Hashan, Eli-Ed, Elkosh, Elrom, Aniam, Afik, Erez, Ashkelon, Bari, Bukeata, Beit Jan, Beit Hillel, Ben Ami, Bnei Yehuda, Betzat, Bar Yochai, Baram, Jish (Gush Halab), Gavim, Givat Yoav, Gebraam, Gonen, Goren, Gaaton, Garnot HaGalil, Geshur, Gesher Heziv, Dobb, Dishon, Dalton, Dan, Dafna, Dekal, Gosher, Hila, Zikim, Zamirat, Zerait, Had-Ness, Havat Shechemim, Havat Yizeram, Holit, Hosan, Horfish, Hanita, Hasfin, Ya Noach c '. A, Yabul, Yad Mordechai, Yuval, Yonatan, Yehiam, Yechini, Yosod HaMaale, Ya'ara, Yiftah, Yaraon, Yesha, Yad, Kabari, Kisufim, Kisra-Samiah, Kaffar, Kfar Blum, Kfar Giladi, Kfar Vardim, Kfar Harob, Kfar Maimon, Kfar Sold, Kfar Gaza, Kerem Ben Zimra, Kerem Shalom, Carmia, Carmit, Lahavat Hashan, Liman, Mavo Hama, Mitvachim, Mavekiim, Majdal Shams, Magen, Metula, Mitzer, Miron, Malkia, Manot, Menara . , Restaurant, Oena, Mailia, Mein Baruch, Ma'ale Gamla, Ma'alot Tarshiha, Mefalim, Mitzvah, Margaliot, Marom Golan, Center 28, Meshgav Am, Matat, Neot Golan, Neot Mordechai, Nahariya, Nov, Neve Ativ, Neve Ziv, Nahal Oz, Netua, Netor, Nir Yitzchak, Nir Oz, Nir Am, Nirim, Nimrod, Netiv Ha'Tara, Sasa, Sofa, Sa'ad, Sa'ar, Sapsofa, Ajjar, Abdon, Evron, Ein Hashur, Ein . The three, Ein Zyban, Ein Ya'akov, Ein Kiniya, Alumim, Alma, Amiauz, Amir, Arab Elaramsha, Psuta, Paki'in, the new Paki'in, Peri Gan, Zebon, Zuriel, Kadita, Kedmat Zvi, Kele, Katzrin, Kiryat Shmona, Keshet, Rosh HaNkara, Rihaniya, Ramot, Ramot Naftali, Ramat Ma'am, Ramat Magashim, Re'im, Shaar Yishuv, Shavi Zion, Sde Eliezer, Sde Nehemiah, Shadi Avraham, Sderot, Shova, Shomra, Shukda, Shlomi, Shlomit, Shamir, Shnir. , Shaal, Shatula, Toshiya, Ptolemy Yosef, Safirim Industries, Takuma.
Businesses in the following localities are entitled to file a claim in the salary expenses track for November only:
Avigdor, Ibn Shmuel, Ohad, Umm Batin, Ofakim, Orot, Urim, Achava, Ahuzam, Eitan, El Sayed, Aloma, Amonim, Ashbul, Ashdod, Eshkolot, Eshel Hanasi, Beer Ganim, Beer Tovia, Beer Sheva, Tefa, Bitzron , Beit Elazari, Beit Gamaliel, Beit Hagadi, Beit Khalkiah, Beit Ezra, Beit Kama, Beit Shakma, Ben Zakai, Bnei Darom, Bnei Ish, Bnei Ram, Benya, Rosh, Barchia, Bat Hadar, borders, stems, hills Bar, Givat Brenner, Givati, Gedera, Gaia, Gilat, Gan HaDrom, Gan Yavne, Gani Tal, Gat, Dvira, Hodia, Verdon, Zebdiel, Zohar, Zaroa, Zarchia, Hora, Haltz, Hefetz Haim, Hatsev, Hatzor, Hatzers , Yavneh, Yad Binyamin, Yad Natan, Yoshibia, Yanon, Kochav Michael, Kenotho, Kfar Aviv, Kfar Achim, Kfar Hangid, Kfar Harif, Kfar Warburg, Kfar Mordechai, Kfar Silver, Yavneh vineyard, vineyards, Lahav, Lahavim, Lachish, Lakiya, Mbo'ai, Misher, Mitar, Malites, Rest, Track, Circles, Shapira Center, Meshgav Dov, Yitzhak Beacons, Mishmar HaNegev, Mish'an, Nabatim, Negba, Nahora, Noga, Neve Mef'at, Noam, Nachala, Nitzan A' , Nitzan B., Nitzanim, Nir Benim, Nir Galim, Nir Han, Nir Israel, Nir Moshe, Nir Akiva, Netivot, Segula, Sensana, Ad Halum, Uza, Omer, Ozem, Ezer, Ezrikam, Ein Zurim, Ergot , Asherat, Paduim, Petish, Palmachim, Pami 5777, Tzalim, Zofia, Yavneh Group, Kedma, Kidron, Kommiam, Kolhim, Kiryat Gat, Kiryat Malachi, Ravadis, Rahat, Rocha, Rochama, Ranan, Shavi Darom, Segev Shalom , Sde David, Sde Yoav, Sde Moshe, Sde Nitzan, Sde Uziahu, Sde Zvi, Shadma, Shuvel, Shahar, Shibulim, Shlava, Shafir, Chainsett, Shtolim, Tashur, Tidhar, Timurim, Tel Sheva, Ptolemy Eliyahu, Ptolemy Bil" 6, Ptolemy Yehiel, Ptolemy Yaffe, Ptolemy, Tofarah, Tarabin a-Tsana.
Eligibility period – October:
- Compensation for businesses in this track is based on the calculation of the decrease in turnover between the reference period (October 2022 or September-October 2022 for bi-monthly declarants) and the turnover during the eligibility period (October 2023 or September-October 2023 for bi-monthly declarants).
- The maximum compensation in this track is 2.5 NIS million for each trader.
Eligibility period November-December:
- Compensation for businesses in this track is based on the calculation of the decrease in profit between the reference period (November -December 2022) and the eligibility period (November-December 2023) for one-monthly or bi-monthly declarants.
- The maximum compensation in this track is 5 million NIS for each trader.
Businesses in the following localities are entitled to the calculated compensation:
Avivim, Avirim, Ibn Menachem, Avni Eitan, Abshalom, Adamit, Odem, Or Hagnoz, Or Hanar, Ortal, Makiim Industrial Zone, Aviv, Elon, Aloni Hashan, Eli-Ed, Elkosh, Elrom, Aniam, Afik, Erez, Ashkelon , Bari, Bukeata, Beit Jan, Beit Hillel, Ben Ami, Bnei Yehuda, Betzat, Bar Yochai, Baram, Jish (Gush Halab), Gavim, Givat Yoav, Gebraam, Gonen, Goren, Gaaton, Garnot HaGalil, Geshur, Gesher Heziv, Dobb, Dishon, Dalton, Dan, Dafna, Dekal, Gosher, Hila, Zikim, Zimat, Zerait, Had-Ness, Havat Shechemim, Havat Yizeram, Holit, Hosan, Horfish, Hanita, Hasfin, Yanoch C. A, Yabul, Yad Mordechai, Yuval, Yonatan, Yehiam, Yechini, Yosod HaMaale, Ya'ara, Yiftah, Yaraon, Yesha, Yad, Kabari, Kisufim, Kisra-Samiah, Kaffar, Kfar Blum, Kfar Giladi, Kfar Vardim, Kfar Harob, Kfar Maimon, Kfar Sold, Kfar Gaza, Kerem Ben Zimra, Kerem Shalom, Carmia, Carmit, Lahavat Hashan, Liman, Mavo Hama, Mitvachim, Mavekiim, Majdal Shams, Magen, Metula, Mitzer, Miron, Malkia, Manot, Menara , restaurant, Ma'ona, Mailia, Me'in Baruch, Ma'ale Gamla, Ma'alot Tarshiha, Mefalim, Mitzvah, Margaliot, Marom Golan, Center 28, Meshgav Am, Matat, Neot Golan, Neot Mordechai, Nahariya, Nov, Neve Ativ, Neve Ziv, Nahal Oz, Netua, Netor, Nir Yitzchak, Nir Oz, Nir Am, Nirim, Nimrod, Netiv Ha'Tara, Sasa, Sofa, Sa'ad, Sa'ar, Sapsofa, Ajjar, Abdon, Evron, Ein Hashur, Ein The three, Ein Zivan, Ein Ya'akov, Ein Kiniya, Alumim, Alma, Amiauz, Amir, Arab al-Aramsha, Psuta, Paki'in, New Paki'in, Peri Gan, Zebon, Tsuriel, Kadita, Kedmat Zvi, Kele, Katzrin, Kiryat Shmona, Keshet, Rosh Hankara, Rihaniya, Ramot, Ramot Naftali, Ramat Trump, Ramat Magashim, Ra'im, Shaar Yishuv, Shavi Zion, Sde Eliezer, Sde Nehemiah, Shadi Avraham, Sderot, Shova, Shumera, Shukda, Shlomi, Shlomit, Shamir, Shnir , Shaal, Shatula, Toshiya, Ptolemy Yosef, Safirim Industries, Takuma.
Businesses in the following localities are entitled to 75% of the calculated compensation:
Avigdor, Ibn Shmuel, Ohad, Umm Batin, Ofakim, Orot, Urim, Achava, Ahuzam, Eitan, El Sayed, Aloma, Amonim, Ashbul, Ashdod, Eshkolot, Eshel Hanasi, Beer Ganim, Beer Tovia, Beer Sheva, Tefa, Bitzron , Beit Elazari, Beit Gamaliel, Beit Hagadi, Beit Khalkiah, Beit Ezra, Beit Kama, Beit Shakma, Ben Zakai, Bnei Darom, Bnei Ish, Bnei Ram, Benya, Rosh, Barchia, Bat Hadar, borders, Dorot, stems, hills Bar, Givat Brenner, Givati, Gedera, Gaia, Gilat, Gan HaDrom, Gan Yavne, Gani Tal, Gat, Dvira, Hodia, Verdon, Zebdiel, Zohar, Zaroa, Zarchia, Hora, Haltz, Hefetz Haim, Hatsev, Hatzor, Hatzers , Yavneh, Yad Binyamin, Yad Natan, Yoshibia, Yanon, Kochav Michael, Kenotho, Kfar Aviv, Kfar Achim, Kfar Hangid, Kfar Harif, Kfar Warburg, Kfar Mordechai, Kfar Silver, Yavneh vineyard, vineyards, Lahav, Lahavim, Lachish, Lakiya, Mbo'ai, Misher, Mitar, Malites, Rest, Track, Circles, Shapira Center, Meshgav Dov, Yitzhak Beacons, Mishmar HaNegev, Mish'an, Nabatim, Nahora, Negba, Neot Hovav, Noga, Neve Mef'at, Noam, Nachala, Nitzan A' , Nitzan B., Nitzanim, Nir Benim, Nir Galim, Nir Han, Nir Israel, Nir Moshe, Nir Akiva, Netivot, Segula, Sensana, Ad Halum, Uza, Omer, Ozem, Ezer, Ezrikam, Ein Zurim, Ergot , Asherat, Paduim, Petish, Palmachim, Pami 5777, Tzalim, Zofia, Yavneh Group, Kedma, Kidron, Kommiam, Kolhim, Kiryat Gat, Kiryat Malachi, Ravadis, Rahat, Rocha, Rochama, Ranan, Shavi Darom, Segev Shalom , Sde David, Sde Yoav, Sde Moshe, Sde Nitzan, Sde Uziahu, Sde Zvi, Shadma, Shuvel, Shahar, Shibulim, Shlava, Shafir, Chainsett, Shtolim, Tashur, Tidhar, Timurim, Tel Sheva, Ptolemy Eliyahu, Ptolemy Bil" 6, Ptolemy Yehiel, Ptolemy Yaffe, Ptolemy, Tofarah, Tarabin a-Tsana.
Businesses in the following localities are entitled to file a compensation claim in the salary expenses track or turnover track for October 2023:
Avivim, Avigdor, Abirim, Ibn Menachem, Ibn Shmuel, Avni Eitan, Abshalom, Adamit, Odem, Ohad, Umm Batin, Ofakim, Or Hagnoz, Or Hanar, Orot, Ortal, Orim, the industrial area of Bekiim, Achava, Ahuzam, Ivym, Elon, Eitan, El Sayed, Aloma, Aloni Hashan, Eliad, Elazi, Elkosh, Elrom, Amonim, Aniam, Afik, Erez, Ashbul, Ashdod, Eshkolot, Eshel Hanasi, Ashkelon, Beer Ganim, Beer Tovia, Beer Sheva, Bari, Bukatha, Tefa, Bitzeron, Beit Elazari, Beit Jan, Beit Gamaliel, Beit Hagadi, Beit Hillel, Beit Halkiah, Beit Ezra, Beit Kama, Beit Shakma, Ben Zakai, Ben Ami, Bnei Darom, Bnei Yehuda, Bnei Netzer, Bnei Aish, Bnei Ram, Benya, Betzat, Bar Yohai, Boror Hail, Rosh, Brachia, Baram, Bat Hadar, Gvolots, Gavim, Gobolim, Givat Bar, Givat Brenner, Givat Yoav, Givati, Gebram, Gadara, Gonen, Goran, Gia, Gilat, Jish (Gush Halab), Gan HaDrom, Gan Yavneh, Tal Gardens, Gaaton, Garnot HaGalil, Goshor, Gesher HaZiv, Gat, Dvira, Dobb, Dorot, Dishon, Dalton, Dan, Dafna, Dekel, Gosher , Hodia, Hila, Verdon, Zebdiel, Zohar, Zikim, Zimat, Zaroa, Zarhit, Zarchia, Had Ness, Havat Sychemim, Havat Yizraem, Hulit, Hosan, Hora, Horfish, Haltz, Hanita, Hasfin, Hefetz Haim, Hatzav, Hatzor , Hatzers, Yanoch Jet, Yabul, Yavna, Yad Binyamin, Yad Mordechai, Yad Natan, Yuval, Yonatan, Yoshibia, Yehiam, Yeinon, Yechini, Yosod HaMaale, Yara, Yiftah, Yaraon, Yesha, Yad, Kabri, Kochav Michael , Kisufim, Khonto, Knaf, Kasra Samia, Kfar Aviv, Kfar Ahim, Kfar Blum, Kfar Giladi, Kfar Hanagid, Kfar Harif, Kfar Warburg, Kfar Vardim, Kfar Harob, Kfar Maimon, Kfar Mordechai, Kfar Sold, Kfar Silver , Kfar Aza, Kerem Ben Zamera, Kerem Yavne, Kerem Shalom, Carmia, Caremit, Carmit, Lahav, Lahavat Bashan, Lahavim, Liman, Lachish, Lakia, Movo Hama, Buboai, Bethaim, Mabakiiy, Majdal Shams, Magen, Metula , Mitzer, Miron, Misher, Miter, Melilat, Malkiah, Rest, Manot, Menara, Route, Restaurant, Circles, Meona, Mailia, Mein Baruch, Ma'ale Gamla, Ma'alot Tarshiha, Mefalim, Mitzvah, Margaliot, Marom Golan, Center 20 8, Shapira Center, Meshgav Dov, Meshgav Am, Mashuat Yitzchak, Mishmar Hanegev, Meshan, Matat, Neot Golan, Neot Hovav, Neot Mordechai, Nabatim, Negba, Nahora, Nahariya, Nov, Nuga, Neve, Neve Ativ, Neve Ziv, Neve Mofat, Noam, Nahal Oz, Nachala, Natua, Netor, Nitzan A, Nitzan B, Nitzanim, Nir Benim, Nir Galim, Nir Han, Nir Yitzchak, Nir Israel, Nir Moshe, Nir Oz, Nir Am, Nir Akiva, Nirim, Nimrod, Netiv HaTana, Netivot, Sasa, Segula, Supa, Sasupa, Sansana, Saad, Sa'ar, Abdon, Evron, Hajjar, Ad Halum, Uza, Omar, Ozam, Ezer, Ezrikam, Ein Heshur, Ein HaSlosha, Ein Zivan, Ein Ya'akov, Ein Zurim, Ein Kiniya, Alma, Alumim, Amiauz, Amir, Arab El Aramasha, Ergot, Asherat, Paduim, Petish, Palmachim, Psuta, Pami 5777, New Paki'in, Paki'in , Peri Gan, Tzalim, Tzabon, Tzohar, Zofia, Tsuriel, Yavneh Group, Kedma, Kedmat Zvi, Kedron, Kadita, Kommiam, Kalahim, Kela Alon, Katzrin, Kiryat Gat, Kiryat Malachi, Kiryat Shmona, Keshet, Rosh Hankara, Ravadis , Rahat, Rocha, Ruchama, Rihaniya, Ramot Naftali, Ramot, Ramat Trump, Ramat Magashim, Ranan, Reim, Shave Darom, Segev Shalom, Sde David, Sde Yoav, Sde Moshe, Shomra, Shaar Yishuv, Sde Zion, Sde Eliezer, Sde Nehemiah, Sde Nitzan, Sde Uziahu, Sde Zvi, Sdei Avraham, Shadma, Sderot, Shuba, Shuvel, Shukda, Shahar, Shibulim, Shleva, Shlomi, Shlomit, Shamir, Shnir, Sha'al, Shafir, Shaneta, Shatula, Shatuli, Tashur , Tadhar, Toshiya, Timurim, Tel Sheva, Ptolemy Eliyahu, Ptolemy BILO, Ptolemy Yosef, Ptolemy Yehiel, Ptolemy Yaffe, Ptolemy, Safirim Industries, Tfarah, Takuma, Tarabin a-Tsane.
Eligibility period October:
- Up to 20 km from the Gaza strip - compensation will be based on the damage caused to farmers, similar to the red route, and the compensation ceiling is 3 million NIS.
- Localities in the special area which are not in the list of up to 20 km from the Gaza strip – compensation will be based on loss of productivity of employees who were supposed to work in the agricultural areas and whose work was prevented or interrupted due to the war and the compensation ceiling is 3 million NIS.
Eligibility period November-December:
- Up to 20 km from the Gaza strip - compensation will be based on the damage caused to farmers, similar to the red track, and the compensation ceiling will be 3 million NIS for November and an additional 600 thousand NIS up to 1.2 million NIS for December, based on the company's turnover in 2022, according to the rules established for qualified expenses
- Localities in the special area which are not in the list of up to 20 km from the Gaza strip – the compensation will be based on loss of productivity of employees who were supposed to work in the agricultural areas and whose work was prevented or interrupted due to the war and the compensation ceiling will be 3 million NIS – for November only.
Businesses in the following localities are entitled to submit a claim based on the agricultural track of up to 20 km:
Avshalom, Ohad, Ofakim, Or Haner, Orim, Makiim Industrial Area, Ivym, Erez, Ashbul, Ashkelon, Beer Ganim, Bari, Teha, Beit HaGadi, Beit Shakma, Bnei Netzer, Boror Hail, Rosh, Barchia, Bat Hadar, Glulot , backs, stalks, Gebraam, Gaia, Gilat, Dorot, Dekal, Hodiya, Zikim, Zimat, Zarua, Havat Sychemim, Havat Yizeram, Holit, Haltz, Yabul, Yad Mordechai, Yoshibia, Yachini, Yesha, Yad, Kochav Michael, Kissufim . . , Tzohar, Kalhim, Ruhama, Renan, Reim, Shavi Darom, Sde Nitzan, Sde Zvi, Shadi Avraham, Sderot, Shova, Shukda, Shibulim, Shlomit, Chainsett, Tashur, Tidhar, Toshiya, Ptolemy Eliyahu, Ptolemy BILO, Ptolemy Yosef, Ptolemy Yaffe, Safirim Industries, Tifrah, Takuma.
Businesses in border localities who have suffered indirect damage as a result of the Swords of Iron War can file a claim in accordance with the main regulations.
- Compensation claims for indirect damage – will be filed online on the Tax Authority Website.
- If documents are needed to check eligibility, the tax authorities may request them, and applicants will be required to present them.
- A claim will not be considered complete until all documents required to be attached to the claim, have been submitted.
- After submitting a claim, you may correct it, provided the Tax Authority has not yet started processing it.
- For the eligibility period October 2023: claims can be submitted from 19.11.23 to 19.6.24.
- For the eligibility period November-December 2023: claims can be filed from 21.1.24 to 16.8.24
- Any person who feels that he/she has been wrongly compensated by the tax authorities may submit an appeal to an employee designated by the authority for this purpose, within 60 days of the date of the decision.
- Request for the prolongation of the deadline:
- The request must be filed before the end of the 60 days from the date the decision has been issued and there must be a sufficient or reasonable reason to file a request.
- he application must state the reasons for the request, together with the relevant documents.
- Requests submitted after the deadline will only be approved in exceptional cases, upon presentation of specific reasons for the delay and in accordance with the director's decision.
- appeal of a decision:
- The decision will be motivated and will be rendered within eight months, or within 30 days from the date of submission of the required documents and details, whichever is later.
- The Director may, for specific reasons, extend the deadline until the end of the year - starting from the day on which he receives the notice of the appeal.
- If the person authorized to render the decision does not notify the person who has filed the appeal about his decision within the above-mentioned time-period, including the extended period, the appeal will be considered to have been accepted.
- Any decision taken by the tax authority may be appealed before an appeal committee at the Ministry of Justice within 60 days.
- The decision on the appeal:
- Will be sent to the e-mail address provided when the appeal was submitted (up to two e-mail addresses may be entered for this purpose), accompanied by a text message announcing the rendering of the decision.
- Any person who has filed an appeal, is responsible to check frequently all incoming mail, spam, and archive mailboxes. He/she is also responsible for updating any changes to his/her e-mail address provided at the time of submission of the appeal.
- The Appeals Committee will consist of two members: one official and one public representative, to be appointed by the Minister of Justice.
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.