Since January 1997 the Airports Authority has been liable for tax just like a commercial company. In other words, it must pay companies tax at a rate of 36% of its taxable income. This change was included in the Law of Arrangements in the National Economy (Amendments to legislation to achieve budgetary aims) 5757-1996 (hereinafter, "the Law").

This law canceled clause 48 of the Authority law, that awarded it exemption from taxes similar to the status of the State.