Israeli Tax Guide
A clear, comprehensive guide to Israel’s tax system — income tax, VAT, National Insurance, real estate, corporate, international and more. Updated for the 2026 tax year.
Categories
Income Tax
Rates, brackets, filing duties and the core forms — everything you need before filing an annual return.
72 articlesVAT
A practical guide to Israeli VAT: registration, periodic returns, invoices and input-tax credits.
50 articlesNational Insurance
National Insurance and health-tax contributions — rates, obligations and the benefits they unlock for employees and the self-employed.
70 articlesCapital Gains
Taxation of gains from securities, real estate, crypto and capital transactions — including exemptions and planning rules.
35 articlesReal Estate
Land-appreciation tax, purchase tax, residential rentals, urban-renewal and purchase groups — the rules behind every real-estate deal.
55 articlesCorporate Tax
Corporate taxation in Israel: tax rate, dividends, family-companies, transfer pricing and international planning.
55 articlesSelf-Employed
Tax guide for the self-employed: small vs. authorized dealer, advance payments, bookkeeping, deductible expenses and National Insurance.
35 articlesInternational Tax
Cross-border taxation: residency, tax treaties, returning residents, foreign companies and reporting duties for Israelis abroad.
55 articlesCredits & Deductions
Tax credits, recognized expenses, refunds and personal reliefs — practical ways to lower your tax bill.
35 articlesPension & Retirement
Pension contributions, provident funds, annuities, lump-sums, early retirement and the taxation of severance pay.
30 articlesEmployment Tax
Payroll taxation: withholding, Form 101, employer benefits, company cars and the rules for foreign and senior employees.
30 articlesEstate & Trusts
Estates, gifts, trusts and controlling shareholders — the rules that apply when assets move between generations.
25 articlesTax Appeals
Tax objections and appeals: deadlines, procedure, appeal committees and the courts — from first response through final ruling.
20 articlesIndustries
Industry-specific taxation: high-tech, real estate, agriculture, finance, healthcare and more — the rules and incentives unique to each sector.
60 articlesTax Reform
Major tax reforms and ongoing changes to the Israeli tax system — what shifted recently and why it matters to you.
20 articlesPractical Guides
Checklists, worked examples, a glossary and step-by-step guides for every common tax process.
15 articlesRelated Articles
-
Income Tax Brackets 2026
Complete reference for Israeli individual income tax rates in 2026, with brackets, surtax, and calculation examples
-
Loss Offset Between Spouses
Can one spouse's loss be used to offset the other spouse's income?
-
General disability allowance
Eligibility and amounts of general disability allowance
-
Taxation of dividends
Tax on dividends from companies
-
Appeal on the charge of property tax
How to appeal a property tax charge
-
Exit (sale of a company) - taxation
Startup sale taxation
-
Leaving a foreign worker - tax obligations
Tax obligations of a foreign worker who leaves Israel
-
The pension system in Israel
Review of the pension savings system
-
Using Trusts for Estate Planning
How trusts can facilitate estate planning in Israel – types, taxation, and practical applications
-
travel agencies
Agency taxation