Israel

As of 2025, the portion of an individual's annual taxable income from capital sources (e.g. capital gains, real estate appreciation, dividends, interest, CPI linkage differentials, rental income, passive royalties) exceeding a certain threshold (721,560 Israeli shekels [ILS] in 2025) is subject to an additional surtax of 2%.

As of 2025, the standard value-added tax (VAT) rate in Israel increased from 17% to 18%.