Introduction:

People who have a determined medical disability are entitled to various benefits that are not contingent on their eligibility for a Disability Pension
Any person interested in having his/her (general) medical disability determined by the National Insurance Institute and not through submitting a disability pension claim, as well as any person who is not allowed to submit a general disability pension claim, may send a request to the Tax Authority to be evaluated by the Income Tax Exemption Medical Committee
This page specifies these rights, according to the percentages of medical disability and the laws by which they were determined

The following rights are given to anyone who has a determined medical disability even if he/she is not eligible for a disability pension:

Degree of Medical Disability Relevant Rights Additional Conditions
At least 20%, permanently Vocational Rehabilitation and Educational Assistance for People with Disability Disability is determined by the National Insurance Institute
At least 20% Center for Occupational Guidance for People with Disabilities Disability is determined by the National Insurance Institute
At least 40% Discount on bank fees Disability is determined by the National Insurance Institute or the Ministry of Defense
At least 40% Supportive Communities for People with Disabilities Disability is determined by the National Insurance Institute
At least 40% and mental health related Mental Health Rehabilitation Basket Disability is determined by one of the following:
At least 60% Disabled Parking Permit and Reduced License Fee Approved in a case where moving without a vehicle can cause damage to the person's health
At least 75% Exemption from taxes when withdrawing from the provident fund of a person with disabilities The injury or illness that caused the disability must have occurred after the provident fund account was opened.
At least 80% Discount on the Israel Lands Administration Consent Fee for People with Disabilities Disabled IDF soldiers are entitled to this right if they have a permanent disability of at least 50%
Over 90% (determined for the individual or his/her spouse) Income Tax Credit Points for a Non-Working Spouse The spouse must not have an income
100% or above 89% based on a special calculation Income Tax Exemption for People with Medical Disability
100% permanently of 90% based on a special calculation Purchase Tax Discount on Residential Property for People with Disabilities In certain cases eligibility is determined through a medical committee
Varying degrees of eligibility Municipal Property Tax (Arnona) Discount for People with Disabilities The right to municipal tax discounts is determined according to various conditions and the laws by which they were determined
Varying degrees of eligibility Contingent on showing that disability has been determined by the National Insurance Institute (or by showing a Certificate of Disability)

Please Note

  • Any person interested in having his/her (general) medical disability determined by the National Insurance Institute and not through submitting a disability pension claim, may send a request to the Tax Authority to be evaluated by the Income Tax Exemption Medical Committee.
Example
A person develops diabetes after he reaches retirement age and wants to receive the benefits that come with his condition but he is not entitled to a disability pension because he already passed the mandatory retirement age.

Credits

English translation and maintenance by The Shira Pransky Project.