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Concept
Taxation in Israel
Résumé
Taxation in Israel include income tax, capital gains tax, value-added tax and land appreciation tax. The primary law on income taxes in Israel is codified in the Income Tax Ordinance. There are also special tax incentives for new immigrants to encourage aliyah.
Following Israel’s social justice protests in July 2011, Prime Minister Benjamin Netanyahu created the Trajtenberg Committee to hold discussions and make recommendations to the government's socio-economic cabinet, headed by Finance Minister Yuval Steinitz. During December 2011 the Knesset reviewed these recommendations and approved a series of amendments to Israel's tax law. Among the amendments were the raising of the corporate tax rate from 24% to 25% and possibly 26% in 2013. Additionally, a new top income bracket of 48% (instead of 45%) would be introduced for people earning more than NIS 489,480 per annum. People who earn more than NIS 1 million a year would pay a surtax of 2% on their income and taxation of capital gains would not be decreased to 20% but remain at 25% in 2012.
Israeli residents are taxed on their worldwide income, while non-residents are taxed only on their Israeli-sourced income. Income includes employment and business income, and passive income from bank deposits and savings.
An individual is deemed to be resident if they spend 183 days or more in Israel during the current tax year, or 30 days or more in Israel during the current tax year and 425 days or more during the current tax year and the preceding two years.
A single person files a single assessment, while a married couple normally files a joint assessment, but may opt out if the need arises.
A year for tax purposes for individuals is a calendar year and must file their annual tax returns by the 30 April of the following year.
The basic rates of income tax are as follows (according to the Israeli Tax Authority). Taxes are charged based on annual income; salaries in Israel are usually discussed at the monthly rate so these are included for convenience.
Source officielle
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