Tax exemptions from the Customs Authority

In the three years following their Aliyah, Olim are entitled to:

  • Import up to three tax-free shipments of appliances and household items in reasonable quantities for personal use.
  • The shipments, which may be as small as one item and as large as the entire contents of a house, can be sent from anywhere in the world.
  • The definition of what constitutes "Reasonable Quantities" is based on family size and is at the discretion of the Customs Authority. For most appliances, the regulation is one of each type. (Since March 2010, the Customs Authority has permitted tax-free import of two televisions and two computers.)
  • Purchase certain Israeli-made appliances in Israel with a tax exemption. There are, however, very few items that meet these criteria.
  • Import or locally purchase a car with a tax reduction.
  • This benefit is conditional upon the Oleh holding a driver's license from their country of origin issued prior to Aliyah. In addition, purchase is conditional upon the Oleh obtaining an Israeli driver's license within a year of their date of Aliyah.

The three year period of benefits can be extended: for the entire period of compulsory military service; for full-time university studies for one year from the end of studies; and if the Oleh spends more than six consecutive months overseas during the period of rights (the latter is not applicable to those with Katin Chozer status).

Those with Ezrach Oleh or Katin Chozer status, or who held A1 status prior to October 15, 2009 must confirm their customs benefits upon arrival by presenting their Aliyah documents at the local branch of the Customs Authority.

For more information please see Immigrant and Foreign Resident Guide from the Government of Israel