The Law Library of Congress recently published a legal report, Israel: Tax Exemptions for Churches, which provides information on tax exemptions enjoyed by churches under Israeli law. The report addresses conditions for the grant of exemptions under legislation on municipal tax, income tax, value added tax, real estate tax, and property improvement levies. These include characteristics of religious organizations for qualification under the various laws, and types of qualifying properties and activities that are exempted from taxation.
![Church interior Church of Annunciation, Nazareth. Israel Nazareth. [Between 1898 and 1946] [Photograph]](https://blogs.loc.gov/law/files/2025/03/Church-interior-Church-of-Annunciation-Nazareth.jpg)
The report is an addition to the Law Library’s Legal Reports (Publications of the Law Library of Congress) collection, which includes over 4,000 historical and contemporary legal reports covering a variety of jurisdictions, researched and written by foreign law specialists with expertise in each area. To receive alerts when new reports are published, you can subscribe to email updates and the RSS feed for Law Library Reports (click the “subscribe” button on the Law Library’s website). The Law Library also regularly publishes articles related to taxation in the Global Legal Monitor.
Subscribe to In Custodia Legis – it’s free! – to receive interesting posts drawn from the Law Library of Congress’s vast collections and our staff’s expertise in U.S., foreign, and international law.