Middle East
Currency
ILS
Corporate Tax
15%
Personal Income Tax
15%
VAT / GST
0%
Standard 15% (West Bank); Gaza rates vary.
Top rate 15% above ILS 75k/year; 5-15% scale.
VAT collected under Israeli-clearance regime (15% effective, not retained).
Dividends
5%
Interest
5%
Royalties
5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Limited social security; pension fund contributions.
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Paris Protocol (1994) governs tax clearance with Israel. Political situation affects rates.
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