Do I pay arnona if my Israeli apartment is vacant and I live abroad?

Yes. If your apartment is vacant and you are a non-resident, you pay arnona as the registered owner — and most Israeli municipalities apply a surcharge of up to 100% above the standard residential rate for vacant apartments owned by non-residents. The municipality typically discovers vacancy through cross-referencing utility consumption data. The simplest way to avoid the surcharge is to tenant the apartment, which transfers the arnona liability to the occupying tenant at the standard rate.