TAMA is an abbreviation in Hebrew which means “National Outline Plan 38.”
TAMA 38 is meant to define which existing structures do not conform to
the Israeli standards and building codes, and therefore require structural
strengthening work against earthquakes and security threats. Since the costs
of structural strengthening are high, in order to reduce related expenses, and
to encourage awareness of structural strengthening, TAMA 38 was created.
The plan enables the applicant to receive construction permits, and includes
construction additions to existing structures, tax reliefs and substantial
exemptions. For example, the tenants are exempt from all tax duties
and all deals in TAMA 38 projects are tax free.


Tama 38 projects