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Israel Individual - Taxes on personal income

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Israeli tax residents are taxable on their worldwide income.

Non-resident individuals are subject to income tax on Israeli-source income and to capital gains tax on capital gains from assets situated in Israel (subject to special exemptions for non-residents; see Capital gains in the Income determination section for more information). Sourcing rules determine when income is to be regarded as being from an Israeli source.

Personal income tax rates

Taxation of individuals is imposed in graduated rates. Non-residents are taxed at the same rates as Israeli residents. The annual tax brackets are an aggregation of the monthly brackets in force during the year, which are periodically updated for inflation. The annual bracket amounts for 2017 expressed in Israeli shekels (ILS) are as follows:

Annual taxable income (ILS) Tax on column 1 (ILS) Tax on excess (%)
Over (column 1) Not over
0 74,640 0 10
74,640 107,040 7,464 14
107,040 171,840 12,000 20
171,840 238,800 24,960 31
238,800 496,920 45,718 35
496,920 640,000 136,060 47
640,000 203,308 50

A minimum tax rate of 31% generally applies to certain classes of passive income not derived from business or employment earned by a taxpayer under age 60.

Most types of interest, dividends, and capital gains have varying, fixed rates of tax set in the Income Tax Ordinance (ITO) (see the Income determination section for more information).

Local income taxes

There are no local taxes on income in Israel.


Last Reviewed - 01 December 2017

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