Does the tenant or the landlord pay arnona in Israel?

Arnona is billed to the מחזיק בנכס, the person actually holding the property, which is often the tenant. Under the cited Tel Aviv procedure, a lease under 12 months is generally left in the owner's name.

Is arnona the same as property tax?

Arnona is only loosely like US property tax or UK Council Tax. Arnona is charged to the holder, often a tenant, and is generally floor area times the local rate, not assessed value or a valuation band.

Va'ad bayit is the building committee, and in everyday speech also the payment it collects. The payment, תשלומי ועד בית, is close to condo or HOA dues in the US and a service charge in the UK, and is separate from arnona.

What is the kamut mukeret on an Israeli water bill?

The כמות מוכרת is 3.5 cubic meters per recognized person per month billed at the low rate. From 1 January 2026 that rate is ₪8.51 per cubic meter including VAT, and water above it is ₪15.62.

Is Israeli household gas natural gas?

No. Household gas is גפ״מ, liquefied petroleum gas, supplied through a central metered system or 12 kg and 48 kg cylinders. גז טבעי, natural gas, is a different product.

Israeli Household Bills: Arnona, Va'ad, Water, Gas

Arnona

On the label or sign

חשבון ארנונה: arnona bill
ארנונה כללית: general arnona

ארנונהArnona municipal tax

arnona

US English

Municipal real-property tax, loosely

UK English

Council Tax, loosely

What it is

Arnona is an annual municipal tax charged to the person who actually holds the property. The holder is commonly an owner-occupier or a registered tenant.

The difference

US property tax is ordinarily owner-facing and tied to assessed value, while arnona can sit in the tenant's name. Arnona is also not based on UK Council Tax valuation bands; the charge is generally floor area times the local rate.

Common mistake

Do not translate arnona simply as "property tax" and assume the landlord must pay it; check whose name is on the arnona account.

On the label or sign

שם המחזיק: holder's name
פרטי המשלם: payer details

מחזיק בנכסProperty holder

machazik ba-neches

US English

Occupant or account holder

UK English

Liable resident or owner

What it is

The מחזיק בנכס is the person actually holding or using the property, often the owner or a tenant. The local authority keeps billing the registered holder until it receives the required written change notice.

The difference

A lease does not notify the municipality by itself. Under the cited Tel Aviv procedure, a lease under 12 months is generally left in the owner's name.

Common mistake

Do not assume the lease automatically tells the municipality that the tenant moved in or out; file the holder change yourself.

On the label or sign

סה״כ שטח לחיוב במ״ר: total chargeable area in square meters
סיווג: classification
אזור מס: tax zone

שטח לחיובChargeable area

shetach le-chiyuv

US English

Taxable area and property class

UK English

No direct equivalent to the band

What it is

The שטח לחיוב is the chargeable floor area the municipality uses for arnona. The municipality applies its annual tax order to the chargeable area, the property classification (סיווג), the actual use (שימוש) and, where used, a tax zone (אזור מס).

The difference

Local definitions and measurement rules matter, so two municipalities need not produce the same arnona charge for similar apartments.

Common mistake

Do not compare arnona by apartment size alone; each city's rate and measurement method is local, not national.

On the label or sign

תקופת חשבון: billing period
הסכום לתשלום: amount to pay
לתשלום עד: pay by

חיוב שנתי / חשבון תקופתיAnnual charge, periodic slip

chiyuv shnati / cheshbon tkufati

US English

Annual assessment paid by installments

UK English

Annual Council Tax bill paid by instalments

What it is

The legal arnona charge (חיוב שנתי) covers 1 January through 31 December. Municipalities may issue a periodic payment slip (חשבון תקופתי); the Arad example is a two-month slip.

The difference

A two-month arnona slip is only a payment installment. The arnona liability itself remains annual.

Common mistake

Do not read a two-month arnona slip as a two-month tax; the arnona charge is annual.

On the label or sign

מספר נכס: property number
מספר משלם: payer number

מספר נכס / מספר משלםProperty and payer numbers

mispar neches / mispar meshalem

US English

Property reference and account number

UK English

Property reference and customer number

What it is

The מספר נכס identifies the physical property, and the מספר משלם identifies the liable payer or account. Both numbers are used for payment and online municipal requests.

The difference

The arnona bill carries two separate identifiers, not one account number. The numbers are usually printed near the top of the arnona slip.

Common mistake

Do not enter the מספר נכס where a form asks for the מספר משלם, or the other way around.

On the label or sign

חילופי מחזיקים בארנונה: change of arnona holders
שינוי שם המחזיק: change of holder's name

חילופי מחזיקיםChange of arnona holder

chilufei machazikim

US English

Change of account holder

UK English

Move-in or move-out notification

What it is

חילופי מחזיקים is the written municipal procedure that transfers arnona liability. The cited Tel Aviv procedure asks an incoming tenant for a complete lease of at least one year and an outgoing tenant for an exit form with owner details.

The difference

Closing other utilities does not close arnona. Requirements for חילופי מחזיקים can vary by municipality.

Common mistake

Do not close the utilities and forget arnona; without a חילופי מחזיקים filing the outgoing registered holder stays liable.

הנחה בארנונהArnona discount

hanacha be-arnona

US English

Local property-tax relief

UK English

Council Tax discount or reduction

What it is

A הנחה בארנונה is a discount whose eligibility and percentage depend on law and the municipality. A new immigrant may receive up to 90% on the first 100 square meters for 12 months within the first 24 months.

The difference

The local council decides the actual new immigrant rate; Tel Aviv's 2026 order sets 50%. The applicant generally must first be the registered holder.

Common mistake

Do not assume every new immigrant gets a 90% arnona discount automatically; apply, and check your municipality's actual rate.

On the label or sign

השגה וערר: objection and appeal

השגה / עררArnona objection and appeal

hasaga / arar

US English

Assessment objection and appeal

UK English

Challenge and appeal

What it is

A השגה is a written objection to the arnona manager, filed within 90 days of receiving the notice, for grounds such as wrong zone, classification, size, use or holder. A ערר is an appeal from the manager's answer to the local appeal committee within 30 days.

The difference

The השגה comes first and the ערר second. Filing does not stop undisputed arnona debt from accruing.

Common mistake

Do not skip the 90-day השגה stage or withhold the whole arnona bill while you dispute part of it.

Va'ad Bayit

ועד הבית / נציגות הבית המשותףBuilding committee

va'ad ha-bayit / netzigut ha-bayit ha-meshutaf

US English

Condo board or HOA board

UK English

Residents' or management-company representatives

What it is

The ועד הבית is the elected representation of the apartment owners for managing the common property. The ועד הבית can collect funds, contract for maintenance and represent the owners on common-property matters.

The difference

In everyday speech, va'ad bayit can mean either the committee or the payment. The Israeli building committee does not necessarily have the corporate structure or powers of a US HOA.

Common mistake

Do not treat the ועד הבית as a US HOA with the same structure and powers; check the building's own rules.

תשלומי ועד בית / דמי ועד ביתVa'ad bayit payment

tashlumei va'ad bayit / dmei va'ad bayit

US English

Condo or HOA dues

UK English

Service charge

What it is

תשלומי ועד בית are money collected for proper maintenance and management of the common property. Routine items may include cleaning, common electricity, lift maintenance, gardening, insurance or central heating upkeep where applicable.

The difference

Va'ad bayit payments are separate from arnona and from private apartment utility bills. There is no national government bill design and no nationwide list of items; the payment does not cover repairs inside the apartment.

Common mistake

Do not assume the va'ad bayit payment is a municipal tax because the charge recurs; the building committee collects the va'ad bayit payment.

חלק יחסי לפי שטח רצפהShare by floor area

chelek yachasi lefi shetach ritzpa

US English

Allocated common charge

UK English

Service-charge apportionment

What it is

By default, each apartment's va'ad bayit share is proportional to its floor area relative to all apartments. A different basis, such as equal sums, requires the legally relevant agreement.

The difference

Kol Zchut notes that imposing a rate not set by law requires the affected owner's consent. Building habit alone does not set equal va'ad bayit payments.

Common mistake

Do not assume every apartment must pay the same va'ad bayit amount; check the registered building rules and meeting decisions.

שיפוץ / השבחה / הוצאה מיוחדתSpecial va'ad charge

shiputz / hashbacha / hotza'a meyuchedet

US English

Special assessment

UK English

Major-works service charge

What it is

A הוצאה מיוחדת is a non-routine repair, replacement or improvement collected separately from the ordinary monthly va'ad bayit budget. The demand usually comes with owners' meeting minutes, a quotation or a project budget.

The difference

For rentals, the cited guidance charges routine current costs to the tenant and improvements to the owner. The owner bears the statutory duty to the common building.

Common mistake

Do not pay a large special va'ad bayit demand as a tenant before checking whether the special charge is an owner expense under your lease.

On the label or sign

דין וחשבון כספי: financial report

פנקס הכנסות והוצאותVa'ad accounts and receipts

pinkas hachnasot ve-hotza'ot

US English

Association accounts and statements

UK English

Association accounts and statements

What it is

The va'ad bayit treasurer keeps a פנקס הכנסות והוצאות, an income and expense record, obtains invoices, issues receipts and deposits income in an account for the common building. The treasurer prepares a financial report every six months, and owners may inspect the records.

The difference

A transfer to a neighbor is not the same as a committee receipt. Owners have a right to see the va'ad bayit records.

Common mistake

Do not rely on a cash or app transfer to a neighbor as proof of va'ad bayit payment; ask for a numbered receipt.

Water

On the label or sign

חשבון מים וביוב: water and sewerage bill

ספק המים / תאגיד מים וביובWater supplier

sapak ha-mayim / ta'agid mayim u-viyuv

US English

Water and wastewater utility

UK English

Water and/or sewerage company

What it is

The ספק המים is the local entity that bills household water and sewerage. In most urban areas the ספק המים is a תאגיד מים וביוב, a water and sewerage corporation.

The difference

There is no single national water company; the corporate name and service area vary. A 2026 law postponed compulsory regional corporation operation to 1 January 2027.

Common mistake

Do not look for one national "Israel Water Company" on your bill; look for your local ספק המים name.

On the label or sign

תקופת חיוב: billing period
מספר מד: meter number
צריכה פרטית: private consumption

חשבון תקופתיPeriodic water bill

cheshbon tkufati

US English

Periodic metered utility bill

UK English

Periodic metered utility bill

What it is

The water חשבון תקופתי bills the difference between meter readings; the cited utility reads meters once every two months. The water bill must show company, consumer and period details, meter data, total consumption, payment methods and explanations.

The difference

Consumption on the water bill is in cubic meters (מ״ק). Private consumption (צריכה פרטית) from the apartment meter is only one part of the billed total in a shared building.

Common mistake

Do not read only the shekel total; check the meter number, the reading type and the cubic meters on the water bill.

On the label or sign

הפרשי מדידה: measurement differences

הפרשי מדידהShared meter difference

hefreshei medidah

US English

Master-meter allocation

UK English

Communal supply apportionment

What it is

הפרשי מדידה is the difference between the building's main meter and the sum of the apartment meters. הפרשי מדידה may reflect common gardening or cleaning, a common-area leak or other shared use.

The difference

The cited default divides הפרשי מדידה equally among consumers, with a floor-area method available by the prescribed request.

Common mistake

Do not call a הפרשי מדידה line a billing error before checking the main meter and common plumbing.

On the label or sign

תעריף א׳: tier 1 rate
תעריף ב׳: tier 2 rate

כמות מוכרתRecognized water quantity

kamut mukeret

US English

Lifeline or basic-rate block

UK English

No close nationwide equivalent

What it is

The כמות מוכרת is the volume billed at the low household water rate: 3.5 cubic meters per recognized person per month, or 7 per person in a normal two-month period. From 1 January 2026 the official tariff is ₪8.51 per cubic meter including VAT for the כמות מוכרת and ₪15.62 above it.

The difference

The כמות מוכרת is not free water; it is paid consumption at the lower tier (תעריף א׳). Water above the כמות מוכרת is billed at תעריף ב׳.

Common mistake

Do not read the כמות מוכרת as a free allowance or multiply all use by one rate.

On the label or sign

מספר נפשות מוכר: recognized number of residents

מספר נפשות מוכרRecognized residents

mispar nefashot mukar

US English

Household-size record

UK English

Household-size record

What it is

The מספר נפשות מוכר is the resident count that sets how much water gets the low rate. Where the supplier lacks a higher count, at least two people are used.

The difference

The מספר נפשות מוכר does not change measured consumption. A late correction may yield at most six billing periods, 12 months, of refund.

Common mistake

Do not assume a new roommate or child appears on the bill automatically; report residents to the water supplier with documents.

On the label or sign

הערכה: estimate

חיוב מזערי / צריכה על פי הערכהMinimum and estimated reading

chiyuv miz'ari / tzricha al pi ha'aracha

US English

Minimum bill or estimated reading

UK English

Minimum bill or estimated reading

What it is

The cited utility applies a חיוב מזערי, a minimum equal to 1.5 cubic meters per month, even when actual use is lower. When the meter cannot be read, consumption may be estimated (הערכה) and corrected after a valid reading.

The difference

A water line at exactly the minimum or marked הערכה is not an actual reading of use.

Common mistake

Do not treat a minimum or estimated water line as proof of a leak.

On the label or sign

תעריף מופחת: reduced rate

צריכה חריגה הנובעת מנזילהLeak adjustment

tzricha chariga ha-nova'at mi-nezila

US English

Leak allowance or adjustment

UK English

Leak allowance or adjustment

What it is

After repairing a leak, a consumer may apply for the reduced leak rate (תעריף מופחת) where consumption reaches at least 150% of normal. The leak request must be made within six months of the relevant period.

The difference

Leak recognition is limited to at most two consecutive bills, and the adjustment does not erase all leaked consumption.

Common mistake

Do not expect an automatic full refund once a plumber confirms the leak; file the supplier's leak form with repair evidence.

On the label or sign

החלפת צרכנים: change of consumers

החלפת צרכניםWater account transfer

hachlafat tzarchanim

US English

Change of utility account holder

UK English

Change of utility account holder

What it is

החלפת צרכנים is the water supplier's change of consumer procedure. The outgoing or incoming consumer submits the supplier's form, the lease or sale document, and preferably the handover meter reading.

The difference

החלפת צרכנים is separate from the arnona holder change. Without a reading, the cited utility splits consumption by days in the property.

Common mistake

Do not assume the arnona change also moves the water account; file החלפת צרכנים and photograph the meter serial number and reading.

Gas

On the label or sign

חשבון גז: gas bill
גז בישול: cooking gas

גפ״מ / גז בישול / גז ביתיHousehold LPG

gapam / gaz bishul / gaz beiti

US English

Propane or LPG service

UK English

Domestic LPG

What it is

גפ״מ, short for גז פחמימני מעובה, is liquefied petroleum gas used for cooking and sometimes water or space heating. LPG is principally propane, butane or a mixture, stored as liquid in cylinders or tanks.

The difference

גפ״מ is not גז טבעי (gaz tiv'i), the natural gas carried offshore or by pipeline.

Common mistake

Do not call the household gas bill "natural gas"; the household product is גפ״מ, LPG.

On the label or sign

תשלום קבוע: fixed payment
קריאה בפועל או הערכה: actual or estimated reading
פיקדון: deposit

מערכת גז מרכזית / צובר גזCentral gas system

ma'arechet gaz merkazit / tzover gaz

US English

Shared propane system

UK English

Communal LPG tank

What it is

A מערכת גז מרכזית is a fixed tank or cylinder bank that feeds several apartments, with an individual meter for billing. Under the 2023 service regulations, readings are 50 to 70 days apart, with no more than six bills a year.

The difference

The central gas bill has a fixed payment (תשלום קבוע), a price per cubic meter, total consumption, the reading basis and equipment deposit information.

Common mistake

Do not compare central gas suppliers by the price per cubic meter alone; include the fixed charge and the deposit.

בלון גז / מכל גזGas cylinder

balon gaz / michal gaz

US English

Propane cylinder

UK English

LPG cylinder or bottle

What it is

A בלון גז is a portable, refillable household LPG cylinder, commonly supplied in 12 kg and 48 kg sizes. Payment for a בלון גז is tied to delivery, refill and equipment arrangements.

The difference

A cylinder supply may have no periodic metered bill. Cylinders are sold by kilograms, while a central system bills in cubic meters.

Common mistake

Do not look for meter readings on a בלון גז delivery invoice or confuse kilograms with cubic meters.

On the label or sign

בדיקת תקינות: safety check

בדיקה תקופתיתGas safety inspection

bdika tkufatit

US English

Periodic LPG safety inspection

UK English

Periodic LPG safety inspection

What it is

A בדיקה תקופתית is the gas supplier's inspection of a self-use installation, required at least once every five years unless a shorter interval applies. The required בדיקה תקופתית is not a separate paid service.

The difference

Faults and repair work found during a בדיקה תקופתית are a different matter from the inspection itself. Gas work needs a licensed gas professional.

Common mistake

Do not refuse the בדיקה תקופתית as a sales visit or pay a separate fee for the mandatory check.

On the label or sign

ספק גז: gas supplier

החלפת ספק גזSwitching gas supplier

hachlafat sapak gaz

US English

Communal LPG supplier switch

UK English

Communal LPG supplier switch

What it is

החלפת ספק גז in a central system needs written consent from more than half of the connected apartment owners, or a properly convened owners' meeting. The 2023 ministry position accepts identifiable written consent by email, SMS, WhatsApp, app or approved online file.

The difference

One apartment cannot normally switch a central gas system alone. Commonly encountered suppliers include Pazgas, Amisragaz, Supergas/Electra Power and Dorgas, alongside smaller licensed suppliers.

Common mistake

Do not count tenants' informal votes as owner consent for החלפת ספק גז; check the supplier's current license status too.

You say	On the bill	Keep in mind
Property tax or Council Tax	ארנונהarnona	Billed to the actual holder, often the tenant
Condo or HOA dues, service charge	תשלומי ועד ביתtashlumei va'ad bayit	Paid to the building committee, not the city
Special assessment	הוצאה מיוחדתhotza'a meyuchedet	Improvements are usually the owner's cost
Water company	ספק המיםsapak ha-mayim	Local supplier, no single national company
Lifeline water rate	כמות מוכרתkamut mukeret	Low rate, not free water
Gas bill	גפ״מgapam	LPG, not natural gas
Propane tank	צובר גזtzover gaz	Shared system, building-wide switch
Change of account holder	חילופי מחזיקיםchilufei machazikim	Arnona only; water is separate

Mix-Ups to Avoid

Arnona

ארנונהArnona municipal tax

What it is

The difference

Common mistake

מחזיק בנכסProperty holder

What it is

The difference

Common mistake

שטח לחיובChargeable area

What it is

The difference

Common mistake

חיוב שנתי / חשבון תקופתיAnnual charge, periodic slip

What it is

The difference

Common mistake

מספר נכס / מספר משלםProperty and payer numbers

What it is

The difference

Common mistake

חילופי מחזיקיםChange of arnona holder

What it is

The difference

Common mistake

הנחה בארנונהArnona discount

What it is

The difference

Common mistake

השגה / עררArnona objection and appeal

What it is

The difference

Common mistake

Va'ad Bayit

ועד הבית / נציגות הבית המשותףBuilding committee

What it is

The difference

Common mistake

תשלומי ועד בית / דמי ועד ביתVa'ad bayit payment

What it is

The difference

Common mistake

חלק יחסי לפי שטח רצפהShare by floor area

What it is

The difference

Common mistake

שיפוץ / השבחה / הוצאה מיוחדתSpecial va'ad charge

What it is

The difference

Common mistake

פנקס הכנסות והוצאותVa'ad accounts and receipts

What it is

The difference

Common mistake

Water

ספק המים / תאגיד מים וביובWater supplier

What it is

The difference

Common mistake

חשבון תקופתיPeriodic water bill

What it is

The difference

Common mistake

הפרשי מדידהShared meter difference

What it is

The difference

Common mistake

כמות מוכרתRecognized water quantity

What it is

The difference

Common mistake

מספר נפשות מוכרRecognized residents

What it is

The difference

Common mistake

חיוב מזערי / צריכה על פי הערכהMinimum and estimated reading

What it is

The difference

Common mistake