Section 46A Charity Deduction Israel Calculator
Israel Section 46A: charitable donations to approved 46A-recognized institutions earn 35% tax credit (not deduction). Limit: 30% of taxable income or ₪10M, whichever lower. Carry forward 3 years if exceeded. Approved list: maintained by Israeli Tax Authority.
Section 46A vs Section 47
Section 46A: charitable donations earn 35% tax CREDIT. Section 47: business sponsorships/advertising = ordinary deductible expense. Different mechanics.
Approved Organizations
Israeli Tax Authority maintains list. Must be 'Public Institution' designated under Israeli tax law. Foreign charities NOT eligible (with rare exceptions).
Minimum Donation
₪200/year minimum for credit. Below this: ignored. Annual return filing required if claiming.
Source and Disclaimer
Income Tax Ordinance Section 46. 35% rate applies to all taxpayers (not progressive).
Source: Israel Income Tax Ordinance Section 46A. Last updated: May 2026.