These rates are for Tourists. According to Israeli regulations a tourist is a person who entered
Israel with a foreign passport and his passport was stamped with Visa class B1 B2 or B3.
All other persons entering Israel, including those with dual citizenship, are subject to 15.5% V.A.T.

The rates published in this site are valid for foreign tourists who hold foreign passports only.
Rates published here are not for israel is citizens.