Bituach Bri'ut Self-Employed Calculator
Calculate Bituach Bri'ut (health tax) on Israeli self-employed income. 3.1% low / 5% high band for 2026. Paid alongside Bituach Leumi.
| Monthly Profit | — |
| Low Band (₪0-7,522): 3.1% | — |
| High Band (₪7,522-50,695): 5.0% | — |
| Total Monthly Health Tax | — |
| Cap (Max Annual ~₪304,170 income) | — |
Calculate Bituach Bri'ut (health tax) on Israeli self-employed income. 3.1% low / 5% high band for 2026. Paid alongside Bituach Leumi. Cite official methodology in your communications — sources linked below.
How the Calculation Works
Israeli Bituach Bri'ut (health insurance tax) is mandatory for all residents. Self-employed pay 3.1% on first ₪7,522 monthly income, then 5.0% on income up to ₪50,695. 2026 caps and bands updated annually by Bituach Leumi.
Benchmarks and Use Cases
Bituach Bri'ut funds Israel's universal healthcare (Kupot Holim system). Self-employed pay quarterly via Bituach Leumi alongside Bituach Leumi pension contributions. Not deductible from income tax. Combined with Bituach Leumi, total social contribution for self-employed can exceed 18% on high incomes.
Common Mistakes and Limitations
Common mistakes: (1) Forgetting Bituach Bri'ut is separate from Bituach Leumi pension contribution. (2) Failing to update Bituach Leumi when income changes — overpayment or underpayment triggers reconciliation. (3) Olim Hadashim (new immigrants) may have reduced rates for first years. (4) Not registering with chosen Kupat Holim within 30 days of self-employment registration.
Last updated May 2026. Sources: Bituach Leumi, Ministry of Health Israel.