Grant to assist tourism businesses in nearby municipalities to prolonged warfare regions from January to April 2024
This service enables businesses in the tourism industry, whose transaction turnover in 2022 is from 12,000 NIS to 400,000,000, NIS to apply for a grant for indirect damages - the economic damages caused to the business due to payment of fixed expenses and payment of salaries as a result of the War.
- Business owners in the tourism industry (hotel, pension, rest house, guest house or attraction as defined in section 40A of the Encouragement of Capital Investments Law, 1959) as detailed in Government Decision 1833.
- Business owners whose transaction turnover in the base year (2022) is from 12,000 NIS to 400 million NIS.
- The rate of decline in transaction turnover is at least 25%.
- The decrease in the turnover of transactions is due to indirect damages, as defined in the Property Tax Law.
- The business started its operation until September 30, 2023.
- A periodic VAT report was submitted for the base period and the eligibility period.
- Deductions report - Form 102 for the months January and February, and also March and April 2024 - filed.
- Attractions owners will be asked to submit a request to open a track and attach a declaration to the application, in order to examine their eligibility and compliance with section 40A of the Encouragement of Capital Investments Law, 1959.
List of eligible localities for January and February
Abu Snan, Ofakim, Urim, Or Haganuz, Ahihud, Ayelet Hashahar, Elifelet, Amirim, Amnon, Afek, Ashbol, Eshel Hanassi, Ashrat, Be'er Ganim, Bustan HaGalil, Bitkha, Biria, Beit Jann, Beit HaGedi, Beit HaEmek, Beit Shikma, Bi'ina, Brosh, Berekhya, Bar Yochai, Bar Lev, Bat Hadar, Jadeidi-Makr, Julis, Gvulot, Givolim, Gadot, Ge’a, Gilon, Gilat, Gita, Deir al-Asad, Hodiya, Har Halutz, Zru'a, Hulata, Heletz, Hazor HaGlilit, Harashim, Tuba-Zangaria, Tal-El, Yanuh-Jat, Yoshivia, Yesud Hama’ala, Yas'ur, Yarka, Kadita, Kochav Michael, Korazim, Kahal, Kishor, Klil, Kamanneh, Kamon, Kisra-Sumei, Kfar Hanassi, Kfar Yasif, Kfar Masaryk, Kfar Silver, Kfar Shammai, Karei Deshe, Karkom, Karmiel, Lavon, Lohamei HaGeta'ot, Lapidot, Mabuim, Mavki'im, Majd al-Krum, Migdal Tefen, Mazra’a, Mahanayim, Meron, Michmanim, Melilot, Maslul, Ma’agalim, Mishmar HaYarden, Mish’an, Nahf, Nitzan A, Nitzan B, Nitzanim, Nir Israel, Nir Moshe, Nir Akiva, Nes Amim, Netiv HaShayara, Netivot, Sajur, Safsufa (Kfar Hoshen), Ein al-Asad, Ein HaMifratz, Acre, Amuka, Ami’ad, Amka, Peduim, Patish, Pelekh, Pa'amei Tashaz, Parod, Tze'elim, Tzurit, Safed, Kadarim, Klahim, Rameh, Rosh Pina, Regba, Ruhama, Renan, Shavei Darom, Shavei Tzion, Sde Eliezer, Sde Zvi, Shomrat, Shezor, Shibolim, Sheikh Danun, Shefer, Sharsheret, Ta'ashur, Tidhar, Tuval, Talmei Bilu, Talmei Yaffe, Tifrach.
List of eligible localities for March and April
Abu Snan, Or Haganuz, Ahihud, Ayelet Hashahar, Elifelet, Amirim, Amnon, Afek, Oshrat, Bustan HaGalil, Biria, Beit Jan, Beit HaEmek, Ba'ana, Bar Yohai, Bar Lev, Jadida-Makr, Julis, Gadot, Gilon, Gita, Deir al-Asad, Har Halutz, Hulata, Hazor HaGlilit, Harashim, Tuba-Zangaria, Tal-El, Yanuh-Jat, Yesud Hama’ala, Yas'our, Yarka, Kadita, Korazim, Kahal, Kishor, Klil, Kamanneh, Kamon, Kisra-Sumei, Kfar HaNassi, Kafr Yasif, Kfar Masaryk, Kfar Shammai, Karkum, Karmiel, Lavon, Lohamei HaGeta'ot, Lapidot, Majd al-Krum, Migdal Tefen, Mazra’a, Mahanayim, Meron, Michmanim, Mishmar HaYarden, Nahf, Nes Amim, Netiv HaShayara, Sajur, Safsufa (Kfar Hoshen), Ein al-Asad, Ein HaMifratz, Acre, Amuka, Ami’ad, Amka, Pelekh, Parod, Tzurit, Safed, Kadarim, Rameh, Rosh Pina, Regba, Shavei Tzion, Sde Eliezer, Shomrat, Shezor, Sheikh Danun, Shefer, Tuval.
- The application form for the January and February and the March and April 2024 eligibility periods must be filled out online on the Israel Tax Authority website.
- If documents are required to check compliance with the eligibility conditions and payment of the grant, the Israel Tax Authority is authorized to request them from the applicants.
- An application will be considered a sufficiently complete application only after providing all the documents that the business owners were asked to attach.
- After submitting the application, it will be possible to correct it, provided that it’s processing by the Authority has not begun.
- If within 21 days of filing the application, no decision has been made, an advance payment of 60% of the amount of the grant due, at the discretion of the Director, will be paid.
- If within 150 days of filing the application, no decision has been made, an additional advance payment of 10% of the amount of the grant due, at the discretion of the Director, will be paid.
- Those who consider themselves harmed by the Israel Tax Authority's decision regarding the grant application may file an objection to an employee appointed by the Director within 60 days of receiving the decision.
- Requests to extend the deadline for filing objections:
- It must be filed before the end of the objection filing deadline and if there is sufficient or reasonable reason for requesting an extension.
- In the wording of the application, the reason for the extension must be indicated, along with supporting documents.
- Requests submitted after the deadline will be approved only in exceptional cases, presenting special reasons for delay and at the discretion of the Director.
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
Operating Hours
Sunday to Thursday from 8:15 to 17:45.