Application to open a file for tax payments on rental Income from residential apartments (form 3302)

Description of the service

Individuals with an active income tax file who are not required to file an annual return this year can, as part of this service, change the status of the file to one that is not required to file an annual tax declaration. If you are not certain whether you are required to file an annual declaration, please see the service page on filing an annual declaration for individuals to obtain explanations on the existing tax routes. For information on the taxation of income from the rental of a residential apartment, please see the Guide for Tax Payments and Relief on Rental Income of Residential Apartments in Israel.

Once completed, the form can be sent online via the public application system or submitted to the nearest income tax office. After the file has been opened, income tax must be paid at the tax office or on the authority's website.

Who can apply

Individuals who are not required to file an annual tax declaration and who earn income from the rental of residential apartments.

This service is free of charge

How to apply

You may file the application online via the public application system. Print form 3302, fill it out and attach it to the application.

If you do not want to apply online, submit the form to the nearest tax assessor.

You must book an appointment at the office you wish to visit. No walk-ins will be accepted without a prior appointment.
Book an appointment at the Tax Authority offices

What next

After opening a file at the tax office, you will receive a letter by post.