Making a living is tough, but dying is not much easier and it is getting more expensive, according to the latest price list for graves released Sunday by the Religious Services Ministry in the Prime Minister's Office.

Jerusalem, Haifa and Herzliya are the most expensive cities to die in, with a basic grave going for NIS 12,315, up from NIS 11,726 in 2001.

The cheapest graves are reserved for residents of Pardess Hanna; they pay just NIS 3,094.

In most cities grave prices are tied to inflation. But in one town - Nazareth Illit - the price has skyrocketed from NIS 3,711 in 2001 to NIS 6,587 now.

Every Israeli is entitled to free burial in his or her city of residence that is paid for by the National Insurance Institute.

However, if someone wants to reserve a plot in advance, or wants to buy a plot next to a deceased spouse, it costs money.

In cities where there are more people dying and there is less land left for burial, prices are higher. The price list published Sunday covers graves under state control, about 90 percent of the the total.

However, there is also a burgeoning private market.

For instance, in Jerusalem's Sanhedria Cemetery, which is officially closed to the state supervised market, a plot for a couple costs NIS 75,000.

Rabbi Shaul Farber, head of ITIM, an organization that helps people navigate religious bureaucracy in Israel, said making the price list public was important.

"The price list makes people aware of their rights and reduces the chance that opportunistic burial societies will take advantage of them by overcharging," said Farber. He has posted the list on ITIM's Internet site, www.itim.org.il.

He said that his organization had received dozens of complaints from people who were overcharged for burial plots.

"We are still trying to get the state to supervise grave prices charged to non-Israelis. That's where the really high prices are being charged," Farber said.