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Sunday . 11 January . 2026
Breaking Update

Landlords who were affected during the war with Iran will be able to file a claim for compensation for loss of rental income

Israeli apartment owners affected by Iranian missile attacks during Operation "Rising Lion" can now file claims for compensation for loss of rental income.

Israel Tax Authority Breaking News

The Compensation Fund- Property Tax at the Tax Authority today opened the online system for submitting claims for loss of rental income due to direct damage caused by Iranian missile attacks during Operation “Rising Lion”. Private apartment owners (not businesses) who own residential apartments or commercial properties (warehouse, store, etc.) that were damaged as a result of the fighting are eligible for compensation and meet the following criteria:

  • The apartment was rented on the day the damage occurred, or in the three months preceding the day of the damage.
  • Due to war damage, the apartment cannot be used for a period of at least one month.
  • It has been proven to the Compensation Fund that the rent was not paid to the owner due to the reconstruction period.

Apartment owners who meet the conditions for receiving compensation will be entitled to a monthly amount equal to the last rent paid for the property, for the duration of the reconstruction period as defined by the Compensation Fund. In order to receive compensation, they must log in to the online system, identify themselves, and then fill out the details in the online form and attach the necessary documents. The claim must be submitted no later than 3 months from the date the damage occurred.

In parallel with compensation for loss of rental income, the Compensation Fund finances alternative housing for tenants who lived in apartments that were damaged by the war, provided that they continue to pay rent for the damaged apartment. To the extent that the tenant continues to pay rent and receives alternative housing, the apartment owner is not entitled to compensation for loss of rental income.

Apartment owners who are businesses are entitled to compensation for loss of rental income for the business as part of the compensation already provided to businesses, under the “Entitlement Expenses” track for the “Rising Lion” operation. Under this track, all businesses in Israel whose turnover is higher than 12,000 NIS and lower than 400 million NIS are entitled to compensation for the months of May-June 2025- while businesses that were directly hit by rocket fire are entitled to compensation for up to 6 months from the date the damage occurred.

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Israel Tax Authority
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