دليل الضرائب الإسرائيلي

دليل واضح وشامل للنظام الضريبي في إسرائيل: ضريبة الدخل، وضريبة القيمة المضافة، والتأمين الوطني، والعقارات، وضريبة الشركات والضرائب الدولية. محدّث للسنة الضريبية 2026.

الفئات

ضريبة الدخل

Rates, brackets, filing duties and the core forms — everything you need before filing an annual return.

72 مقالات

ضريبة القيمة المضافة

A practical guide to Israeli VAT: registration, periodic returns, invoices and input-tax credits.

50 مقالات

التأمين الوطني

National Insurance and health-tax contributions — rates, obligations and the benefits they unlock for employees and the self-employed.

70 مقالات

مكاسب رأس المال

Taxation of gains from securities, real estate, crypto and capital transactions — including exemptions and planning rules.

35 مقالات

العقارات

Land-appreciation tax, purchase tax, residential rentals, urban-renewal and purchase groups — the rules behind every real-estate deal.

55 مقالات

ضريبة الشركات

Corporate taxation in Israel: tax rate, dividends, family-companies, transfer pricing and international planning.

55 مقالات

العاملون لحسابهم الخاص

Tax guide for the self-employed: small vs. authorized dealer, advance payments, bookkeeping, deductible expenses and National Insurance.

35 مقالات

الضريبة الدولية

Cross-border taxation: residency, tax treaties, returning residents, foreign companies and reporting duties for Israelis abroad.

55 مقالات

الاعتمادات والخصومات

Tax credits, recognized expenses, refunds and personal reliefs — practical ways to lower your tax bill.

35 مقالات

المعاشات التقاعدية والتقاعد

Pension contributions, provident funds, annuities, lump-sums, early retirement and the taxation of severance pay.

30 مقالات

ضريبة العمالة

Payroll taxation: withholding, Form 101, employer benefits, company cars and the rules for foreign and senior employees.

30 مقالات

العقارات والصناديق الاستئمانية

Estates, gifts, trusts and controlling shareholders — the rules that apply when assets move between generations.

25 مقالات

الطعون الضريبية

Tax objections and appeals: deadlines, procedure, appeal committees and the courts — from first response through final ruling.

20 مقالات

الصناعات

Industry-specific taxation: high-tech, real estate, agriculture, finance, healthcare and more — the rules and incentives unique to each sector.

60 مقالات

الإصلاح الضريبي

Major tax reforms and ongoing changes to the Israeli tax system — what shifted recently and why it matters to you.

20 مقالات

أدلة عملية

Checklists, worked examples, a glossary and step-by-step guides for every common tax process.

15 مقالات