Bituach Leumi Self-Employed Calculator IL 2027
Calculate Israeli Bituach Leumi (National Insurance) for self-employed 2027 — 5.97% to 17.83% on income tiers. Includes health tax. Critical for עוסק פטור and מורשה.
Bituach Leumi Tiers 2027
Bracket 1 (low) up to ₪7,522/mo: 5.97%. Bracket 2 (high) ₪7,522-₪49,030/mo: 17.83%. Plus health tax 3.10%/5.00% same brackets. Combined: ~9% low, ~23% high.
Self-Employed vs Employee
Self-employed pays both employee and employer share — much higher than W2. Employee portion 3.5%/12% only. Plan for self-employed cost in pricing/income targets.
Cap on Higher Bracket
Above ₪49,030/month no further BTL applies. High earners hit ceiling. Effective rate falls as income grows past cap.
Payment Quarterly
Self-employed pay quarterly via מקדמות (mikdamot). BTL bills based on prior year. Adjustments made when annual return filed.
Source: btl.gov.il rates page (Israel National Insurance Institute). Last updated: May 2026.