Expenses Track March-April 2026: Filing a compensation claim for indirect damage (economic damage) caused to businesses as a result of Operation "Roaring Lion"
This service allows businesses over the country, whose transaction turnover in 2025 is from 12,000 NIS up to 400,000,000 NIS, to file a compensation claim for indirect damage – economic damage caused to the business due to payment of fixed expenses and wages as a result of Operation "Roaring Lion".
Information is available in English but relevant details and forms are available in Hebrew only.
Dealers whose transaction turnover in the base year (2025) is from 12 thousand NIS up to 400 million NIS, and who meet the following conditions:
- The business was opened by 27.2.2026
- The business experienced a decrease of at least 25% in transaction turnover during March-April 2026, compared to the base period (March-April 2025)
- The decrease resulted solely from Operation "Roaring Lion"
- For businesses opened after 1.1.2025, the base year will be calculated as follows: the total transactions from the date the business was opened or from 1.7.2025 (whichever is later), divided by the number of months of activity, multiplied by 12.
- For businesses opened after 1.1.2025, the base period will be calculated as follows: the total transactions from the date the business was opened or from 1.7.2025 (whichever is later), divided by the number of months of activity, multiplied by 2.
- The claim form for the March-April 2026 eligibility period must be completed online on the Israel Tax Authority website.
- As a rule, dealers filing a claim are not required to attach documents, except in cases where the Israel Tax Authority does not have sufficient information regarding them. In such cases, the required documents must be attached already at the time of filing the claim – all as detailed in the implementation instructions.
- A claim will be considered a complete claim only after submission of all documents that business owners were required to attach, as determined in the implementation instructions.
The Israel Tax Authority reserves the right to request additional documents, where appropriate, for the purpose of examining compliance with the eligibility conditions and payment of compensation.
- The deadline for filing the claim is 17.8.2026.
- Individual requests for an extension for filing a claim may be submitted for special reasons, provided that the total extension periods do not exceed 18 months.
- If no decision is made within 21 days from the filing of the claim, an advance payment of 60% of the compensation amount due will be paid, at the discretion of the Director.
- If no decision is made within 150 days from the filing of the claim, an additional advance payment of 10% of the compensation amount due will be paid, at the discretion of the Director.
- Those who consider themselves harmed by the Israel Tax Authority's decision regarding the compensation claim, can submit an appeal to an employee appointed by the Director within 60 days of receiving the decision.
- A link for filing the appeal appears in the decision letter received. The appeal can also be filed through the Personal Area, under "View Existing Claim Data".
- Requests to extend the deadline for filing an appeal:
- The request must be filed before the deadline for an appeal and if there is sufficient or reasonable reason for requesting an extension.
- The application must indicate the reason for the extension, along with supporting documents.
- Requests filed after the deadline will be approved only in exceptional cases, if special reasons for the delay were presented and at the discretion of the Director.
- The decision regarding the claim and the appeal will be sent to the email address provided when filing the claim (up to two email addresses may be entered for receiving decisions), together with a text message notifying that the decision was delivered.
- Those filing the appeal are responsible for checking incoming email frequently, including the spam folder and archive, and ensuring that the mailbox is functioning properly. They must also update any change to the email address provided when filing the claim.
- An appeal against a decision on an objection may be submitted online using the appeal form.
- The appeal shall be submitted to an Appeals Committee at the Ministry of Justice within 60 days.
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.
Israel Tax Authority
Compensation Fund
Call Center service hours
Sunday until Thursday from 8:15 to 17:45
Indirect damage application reference system
personal area of the Israel Tax Authority website