Bituach Leumi — National and health insurance contribution rates for self-employed persons
Source: http://www.btl.gov.il/English%20Homepage/Insurance/Ratesandamount/Pages/Selfemployedperson.aspx · 2026
Bituach Leumi (National Insurance) Contribution Rates for Self-Employed Persons in Israel
As of January 1, 2026
Who This Applies To
Self-employed persons aged 18 and up to retirement age (age 67 for men; age 62–65 for women depending on birth date).
Contribution Rates (Ages 18 to Retirement Age)
Contributions are calculated on two income tiers:
| Contribution Type | Reduced Rate (up to 60% of average wage = NIS 7,703/month) | Full Rate (above 60% of average wage, up to maximum = NIS 51,910/month) |
|---|---|---|
| National Insurance | 4.47% | 12.83% |
| Health Insurance | 3.23% | 5.17% |
| Total | 7.7% | 18% |
- The average wage threshold (60%) is NIS 7,703 per month.
- The maximum income liable for insurance contributions is NIS 51,910 per month.
- Income above NIS 51,910 is not subject to contributions.
Contribution Rates for Self-Employed Under Age 18
- Pay national insurance contributions only (same percentage tiers as above).
- Exempt from health insurance contributions.
Contribution Rates for Self-Employed Who Have Reached Retirement Age
If receiving an old-age pension:
- Pay national insurance contributions only (at the reduced/full rate tiers above).
- Health insurance contributions are deducted directly from the pension: NIS 237 per month.
If NOT receiving an old-age pension:
- Pay both national insurance and health insurance contributions (at the standard tiers above).
- Those earning below NIS 3,442 per month pay contributions based on the minimal income threshold.
Key Notes for New Immigrants
- Self-employed persons in Israel must register with Bituach Leumi and pay contributions based on their business income.
- Contributions fund entitlements such as maternity benefits, disability, old-age pension, and health insurance coverage via Kupat Holim.
- Rates are set annually and updated each January.
- For the average wage reference, see the Bituach Leumi average wage page.