Filing a claim for compensation for loss of rental income

Who can file a claim

• Owners of a privately rented apartment whose lease is currently in effect on the date of the damage
• Owners of a private apartment or commercial premises (shop, warehouse, etc.) that was rented up to three months prior to the damage and is no longer rented.
• "Apartment/Unit" = A room or a set of rooms intended for residential, business, or any other purpose.

What is the eligibility period

The eligibility period for compensation will correspond to the estimated duration of the property's restoration, as determined by the administrator, in accordance with the following cumulative conditions:

• The apartment has suffered war damage during the “Roaring Lion Operation”
• The apartment belongs to an individual who is not engaged in any professional activity
• The apartment was rented on the day of the damage or during the three months preceding it
• Due to war damage, the apartment has been unoccupied for at least one month
• It has been proven to the administrator that the rent has not been paid to the owner due to the restoration period.

What to attach

The claim must include the following documents:

• One of the following documents:
  • The full lease agreement for the last tenants of the property
  • A valid and full lease agreement for tenants still residing in the property
• Reference certifying the receipt of the last rent paid by the tenants, for example: a bank statement
• Declaration form for Completed and signed loss of rental income.

How to file the claim

1. Enter the claim submission form via regular track (proof of identity is required on the tax authority website); any claim without proof of identity will not be accepted.
2. Under the “Damages” category, select “Loss of rental income.”
3. Attach the required documents and submit.

What next

1. After the application is submitted- it will be forwarded to the National Call Center.
2. If necessary, the office will ask the applicant for additional documents.
3. If the application meets all the requirements, and the office will determine the amount of compensation accordingly, the compensation will be paid.
4. A letter detailing the decision will be sent to the applicant by email or SMS, depending on the information provided in the application form.
5. The duration of processing the claim is up to 8 months from the date the claim is filed.

For further information, you may contact via the Israel Tax Authority’s online inquiry system.