Israel Income Tax Table 2026 Calculator

Israel income tax 2026 brackets: 10% (₪0-₪84,120), 14% (₪84,121-120,720), 20% (₪120,721-193,800), 31% (₪193,801-269,280), 35% (₪269,281-560,280), 47% (₪560,281-721,560), 50% (₪721,561+). Plus 5% surtax above ₪721,560. Personal credit points: 2.25 × ₪242 = ₪544/month base.

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2026 Bracket Schedule

10% to ₪84,120 then 14, 20, 31, 35, 47, 50% with 5% surtax above ₪721,560. Brackets updated annually for inflation.

Credit Points (Nekudot Zikkui)

Each point = ₪242/month × 12 = ₪2,904/year. Resident: 2.25. Woman: +0.5. New immigrant first 18 months: +3 points/year. Children under 5: +2 each. Many other credits.

Surtax (Mas Yesef)

5% additional on income above ₪721,560 (2026). Was 3% pre-2017. Applies to single source if it exceeds threshold.

Source and Disclaimer

mof.gov.il Tax Authority. 2026 brackets confirmed for fiscal year 2026.

Source: mof.gov.il, taxes.gov.il. Last updated: May 2026.