Olim Tools / 2026 rates
Every 2026 rate, with its source
The figures behind every calculator on this site. Each table links the official publication it was taken from; all were checked 2026-10-01.
Income tax, monthly brackets
| Up to ₪7,010 | 10% |
|---|---|
| Up to ₪10,060 | 14% |
| Up to ₪19,000 | 20% |
| Up to ₪25,100 | 31% |
| Up to ₪46,690 | 35% |
| Above the last step | 47% |
Israel Tax Authority: 2026 income tax brackets (opens in a new tab) · checked 2026-10-01
Surtax
| On monthly income above ₪60,130 | 3% |
|---|
Tax Authority: 2026 monthly deductions booklet (surtax) (opens in a new tab) · checked 2026-10-01
Credit points
| Value of one point, monthly | ₪242 |
|---|---|
| Value of one point, yearly | ₪2,904 |
| Resident (man) | 2.25 |
| Resident (woman) | 2.75 |
Tax Authority: 2026 monthly deductions booklet (credit points) (opens in a new tab) · checked 2026-10-01
Credit points for olim (aliyah from 2022)
| Months 1-12 | 1 a month |
|---|---|
| Months 13-30 | 3 a month |
| Months 31-42 | 2 a month |
| Months 43-54 | 1 a month |
Knesset Research and Information Center: credit points for new olim (opens in a new tab) · checked 2026-10-01
Bituach Leumi, employee
| Up to ₪7,703 a month | 1.04% |
|---|---|
| ₪7,703 to ₪51,910 | 7% |
Bituach Leumi: 2026 employee rates and thresholds (opens in a new tab) · checked 2026-10-01
Bituach Leumi, employer
| Up to ₪7,703 a month | 4.51% |
|---|---|
| ₪7,703 to ₪51,910 | 7.6% |
Bituach Leumi: 2026 employee rates and thresholds (opens in a new tab) · checked 2026-10-01
Health tax, employee
| Up to ₪7,703 a month | 3.23% |
|---|---|
| ₪7,703 to ₪51,910 | 5.17% |
Bituach Leumi: 2026 employee rates (health tax) (opens in a new tab) · checked 2026-10-01
Average wage (for insurance contributions)
| Monthly | ₪13,769 |
|---|
Bituach Leumi: average wage 2026 (opens in a new tab) · checked 2026-10-01
Mandatory pension minimums
| Employee | 6% |
|---|---|
| Employer, pension | 6.5% |
| Employer, severance | 6% |
Ministry of Labor: mandatory pension (opens in a new tab) · checked 2026-10-01
Keren hishtalmut (study fund)
| Tax-free salary ceiling, monthly | ₪15,712 |
|---|---|
| Employer rate, tax-exempt | 7.5% |
| Typical employee rate | 2.5% |
Tax Authority: 2026 monthly deductions booklet (study fund ceiling) (opens in a new tab) · checked 2026-10-01
Purchase tax, sole residence (2026-01-16 to 2027-01-15)
| Up to ₪1,978,745 | 0% |
|---|---|
| Up to ₪2,347,040 | 3.5% |
| Up to ₪6,055,070 | 5% |
| Up to ₪20,183,565 | 8% |
| Above the last step | 10% |
Tax Authority: Real estate taxation directive 1/2026 (opens in a new tab) · checked 2026-10-01
Purchase tax, additional apartment
| Up to ₪6,055,070 | 8% |
|---|---|
| Above the last step | 10% |
Tax Authority: Real estate taxation directive 1/2026 (opens in a new tab) · checked 2026-10-01
Purchase tax, oleh regulation 12a
| Up to ₪1,978,745 | 0% |
|---|---|
| Up to ₪6,055,070 | 0.5% |
| Up to ₪20,183,565 | 8% |
Knesset Research and Information Center: oleh benefits (opens in a new tab) · checked 2026-10-01
Purchase tax, non-residential
| Flat rate | 6% |
|---|
Tax Authority: Real estate taxation directive 1/2026 (opens in a new tab) · checked 2026-10-01
Estimates, not tax advice. Two items await a licensed accountant's confirmation: the split of child credit points between parents, and the 2026 value of the legacy oleh purchase-tax step. Rates change every January and sometimes mid-year; this page shows the date each was checked.
