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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 determinationsection 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 ranging up to 47%. Additionally, a 3% surtax applies on annual taxable income exceeding 641,880 Israeli shekels (ILS), resulting in a 50% maximum income tax rate. 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 2018 expressed in Israeli shekels are as follows:

Annual taxable income (ILS) Tax on column 1 (ILS) Tax on excess (%)
Over (column 1) Not over
0 74,880 0 10
74,880 107,400 7,488 14
107,400 172,320 12,041 20
172,320 239,520 25,025 31
239,520 498,360 45,857 35
498,360 641,880 136,451 47
641,880 203,905 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 determinationsection for more information).

Local income taxes

There are no local taxes on income in Israel.


Last Reviewed - 12 September 2018

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