Israeli Tax Authority — Income tax rates and filing requirements for individuals in Israel
Source: https://www.nbn.org.il/life-in-israel/finances/taxes/taxation-in-israel-general-information · 2026
Filing Status
- A single filer submits a single tax assessment.
- A married couple files a joint assessment.
- The tax year for individuals is the calendar year.
- The initial filing due date is April 30 of the following year.
- If represented by an Israeli-certified accountant, an extension may be granted.
2025 Marginal Tax Rates on Earned Income (per individual)
| Annual Income (NIS) | Tax Rate |
|---|---|
| 0 – 84,120 | 10% |
| 84,121 – 120,720 | 14% |
| 120,721 – 193,800 | 20% |
| 193,801 – 269,280 | 31% |
| 269,281 – 560,280 | 35% |
| 550,281 – 721,560 | 47% |
| 720,561 and up | 50% |
2025 Tax Rates on Non-Earned Income
| Income Type | Rate |
|---|---|
| Capital gains | Usually 25–30% |
| Interest | Usually 15–28% |
| Dividends | Usually 25–33% |
| Rental income | 0%, 10–13%, 15–18%, or marginal rate |
| Pension income | Usually the marginal tax rate |
| Inheritance and gifts | None |
Rates vary based on factors such as whether the individual is over age 60, holds 10%+ shares in a company, or uses different rental income tax tracks.