Middle East
Currency
ILS
Corporate Tax
23%
Personal Income Tax
50%
VAT / GST
17%
Standard 23%; 20% for preferred technological enterprises.
Top rate 50% (45% + 3% additional + 2% high earner) above ILS 721,560/month.
Standard 17%.
Dividends
25-33%
Interest
25%
Royalties
25%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Bituah Leumi ~12% (employer ~7.6% + employee ~0.6-12%); health tax 3.1-5%; capped.
Capital Gains Tax
25–33%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Municipal property tax (arnona)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~60
Key partners: USA, UK, Germany, France, Canada, Netherlands
Withholding typically 5%–15%; treaty with USA since 1995.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Preferred Technological Enterprise 7-12% CIT. Law for the Encouragement of Capital Investments grants holidays.
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