Seller's Notice of Payment of Permit Fees or Betterment Levy (Form 7036)
This notice is attached to a self-assessment in which the seller requests approval to deduct expenses related to permit fees or betterment tax paid to the Israel Land Authority.
In this notice, the seller agrees to notify any changes to the declared amount, if applicable.
Who can file the application
A seller who has paid permit fees or a property betterment tax and who requests that these expenses be deducted when filing his self-assessment to the Capital Gains Tax.
The service is free of charge
How to apply
Form 7036 - Seller's Notice of Payment of Permit Fees or Betterment Levy must be filled out and attached to the seller’s declaration (if submitted in form 7002).
All the fields in the form must be completed, and proof of payment of the fees must be attached to the declaration.
For sellers represented by an attorney, the notice will be attached to the online declaration.
Sellers who are not represented must submit the notice together with the declaration they have filed, at the public computer station at any property tax office.
If the form is submitted as part of a request for a reassessment after the assessment of the capital gains tax administrator has already been issued, it must be attached to the request.
What next
Once the Regional Property Tax Office receives the notice, it will forward it to the inspector in charge of the case for further assessment.
A detailed guide, titled “Know Your Rights and Duties”, is available to you. It explains the rights and duties of sellers and buyers of real estate.
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.
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