Individuals with a certificate of blindness/permanent visual impairment are entitled to a tax refund on the following items:
- Domestic appliances: Refrigerators, washing machines, ovens, heaters, stoves, gas for cooking (gas or electric), electric mixers, vacuum cleaners, stereo systems, dishwashers, clothes dryers, microwaves, solar water heaters and air conditioners.
- Personal items: Electronic magnification devices (CCTV), computer magnification software, Braille display and screen reader.
accordions, guitars, and other musical instruments.
- Details of the maximum tax refund amount and depreciation period for each item can be found in the addendum to provision 6.4 of the Social Work Regulations. (A tax refund will only be given at the end of the depreciation period and up to the maximum amount established for each item).
- In a single fiscal year it is only possible to receive a tax refund for one of the following items: refrigerator, baking oven, washing machine, air conditioner and solar water heater.
A blind person who gets married is entitled to receive within the first two years of marriage a refund for all the items listed in the previous paragraph (for this purpose he should attach a copy of the marriage certificate, in addition to the rest of the documents specified in the claim process).
Who is Eligible?
- A Certificate of Blindness/Visual Impairment holder from the age of 18, who runs their own household, after two years of receiving the certificate.
- Those who received a Certificate of Blindness/Visual Impairment after reaching the age of 65 are eligible five full years after receiving the certificate.
- A Certificate of Blindness/Visual Impairment holder who is older than 75 is eligible five full years after receiving the certificate, subject to verification from the local social worker from the department of social services that the item has been purchased for him and is within his home for personal use.
- A person with blindness or visual impairment who does not manage their own household, and who has established a disability percentage of 65% for an additional handicap, is entitled to a 50% tax refund ( for this purpose they must provide medical confirmation regarding the additional handicap).
Who Is Not Eligible
- A person with blindness or visual impairment who is entitled to this benefit from a different law (for example, from the frameworks established for Disabled IDF Veterans, Victims of Terror, Work Accidents and Work Injury Victims or Road Accident Victims).
How to Claim It?
- It is recommended to review more information regarding eligibility, the list of items covered by the tax refund and refund amounts before making a purchase.
- For more information, contact:
- Center for the Blind in Israel, Tax Refund Department
- David Hahami 10, Tel Aviv 67778
- Telephone: 03-7915530, Fax: 03-5423710
- Email firstname.lastname@example.org
- After receiving the information and purchasing a product, the following must be sent to the Center for the Blind in Israel’s Tax Refund Department:
- Original invoice (photographs or photocopies are not accepted) with details of the taxes paid for the purchased product. The receipt is valid for a year from the purchase and must include the name of the certificate of blindness holder exclusively
- Photocopy of the certificate of blindness/visual impairment on both sides.
- Photocopy of the purchaser’s identification card (teudat zehut) with the date of birth and marital status.
- A single person submitting a claim for the first time after moving to an independent residence should submit a copy of the rental or purchase contract in their name.
- Seniors age 75 and older with a certificate of blindness/visual impairment must present a written opinion from their local social services office social worker regarding the necessity of the requested item(s).
- After eligibility is confirmed, a check will be sent to the home of the recipient.
- Someone who is not approved for a tax refund for any reason may appeal to the appeals committee of the Services for the Blind department in Jerusalem, who will address the appeal within 45 days.
Eligibility for New Immigrants
- New immigrants receive funding to buy basic appliances as part of their Absorption Basket entitled to them as new immigrants.
- Therefore, during the first five years after making aliyah, new immigrants are entitled to a tax refund on the purchase of all items on the list, except refrigerators, washing machines and ovens.
- At the end of the deprecation period for the items that they purchased as part of their new immigrant rights, they will be eligible for tax refunds under this entitlement.
- Blind Services Department (Rehabilitation Branch, Ministry of Social Affairs and Social Services)
- Income Tax
- See also Kal Briut's website on tax refunds for the blind and visually impaired from the Ministry of Health
Laws and Regulations
- Provision 6.4 of the Social Work Regulations: Partial Tax Refund for Certificate of Blindness/Visual Impairment Holders
- Addendum to provision 6.4 of the Social Work Regulations
- Original translation performed by The Shira Pransky Project as part of a grant from The Fellowship Fund.