Hereunder are the types of services provided to tourists during their stay in Israel, for which the applicable VAT is zero:
1. Overnight hotel accommodations and additional services provided to the tourists, on condition
that they are received in the hotel in which the tourist stays overnight.
These additional services are:
• Food and beverage
• Use of the pool and related services
• Laundry service
• TV rental for use in the tourist's hotel room
• Use of the sauna and related services
• Use of the telephone, telefax and fax
• Use of sports and health facilities
• Translation of documents, composing letters and other office services
2. Rental of a private motor vehicle for self-driving.
3. Transportation for touring, either in a private motor vehicle or by bus (licensed for such purpose).
4. Meals provided during a bus tour or boat cruise.
5. Transportation of tourists by any type of boat from one part of Israel to another.
6. Transportation of tourists by any type of aircraft from one part of Israel to another.
7. Hospitalization (in hospitals authorized by the Public Health Ordinance).
8. Sale of the right to participate in an international conference, which has at least 50 tourist
9. Provide a foreign citizen the right to use exhibition space and related services provided by the
exhibition service provider.
Note: The full rate of VAT (currently 17%) applies to all service which do not qualify as the type of services listed above, provided to tourists in Israel.