Olim Tools / Credit points for olim
Credit points for olim
Nekudot zikui (נקודות זיכוי) are the biggest tax break most new olim get. Here is the schedule, what a point is worth, and how to make sure your employer applies them.
What one point is worth
Each credit point takes ₪242 a month (₪2,904 a year) off your income tax. Every Israeli resident gets 2.25 points; women get 2.75.
Tax Authority: 2026 monthly deductions booklet (credit points) (opens in a new tab) · checked 2026-10-01
The oleh schedule (aliyah from 1 January 2022)
New olim get extra points for their first 54 months, counted from the month of aliyah, 8.5 point-years in all:
Knesset Research and Information Center: credit points for new olim (opens in a new tab) · checked 2026-10-01
Try it: where are you on the schedule?
Month 14: 3 extra points, worth about ₪726 off your income tax that month, on top of the resident points.
Knesset Research and Information Center: credit points for new olim (opens in a new tab) · checked 2026-10-01
Aliyah before 2022
Olim who arrived earlier are on the older schedule:
Knesset Research and Information Center: credit points for new olim (opens in a new tab) · checked 2026-10-01
Pausing the clock
The 54-month period can be paused on request while you do military or national service or study full time.
Kol Zchut: income-tax credit points for new olim (Hebrew) (opens in a new tab) · checked 2026-10-01
Points for children
Parents get points for each child, by the child's age. The combined points per child (both parents together) are:
Tax Authority: 2026 monthly deductions booklet (credit points) (opens in a new tab) · checked 2026-10-01
How these points are split between the two parents is awaiting a licensed accountant's confirmation, so the calculator's split is an estimate.
Make sure your employer applies them
Employers work out your tax from the details you give them on form 101 (טופס 101), including your aliyah date. If your payslip shows fewer points than you expect, check the form your employer has on file, and ask an accountant if it still doesn't match.
The 2026 oleh earned-income exemption
Income Tax Circular 7/2026 added a separate earned-income exemption for some recent olim. The calculators here don't apply it yet, because its details are still being confirmed. Ask an accountant whether it covers you.
