Section 46A Charity Deduction Israel Calculator
Donations to recognised public institutions in Israel earn a 35% tax credit (not a deduction), provided total donations are at least ₪207 and do not exceed 30% of annual taxable income or ₪10,354,816, whichever is less. Excess amounts can be carried forward for three years under certain circumstances.
Credit, Not Deduction
The relief is a credit of 35% of the donation, taken off the tax itself. Because the rate is fixed, the benefit per shekel donated is the same whatever your marginal bracket. A credit cannot reduce tax below zero.
Minimum and Ceiling
Donations in aggregate must be not less than ₪207. The donations that count are limited to 30% of annual taxable income or ₪10,354,816, whichever is less. Example: taxable income ₪450,000 gives a ceiling of ₪135,000; a ₪50,000 donation is fully eligible and earns a credit of ₪17,500.
Excess Donations
Amounts above the ceiling can be carried forward for three years under certain circumstances. Example: income ₪100,000 and a donation of ₪40,000: ₪30,000 is eligible (credit ₪10,500) and ₪10,000 is excess.
Which Organisations Qualify
Only donations to public institutions recognised for this purpose under the Income Tax Ordinance qualify. Keep the official receipt.
Source and Disclaimer
Amounts are those listed by PwC for Israel, last reviewed 29 June 2026. The shekel amounts are updated periodically; confirm the current figures before filing.
Source: PwC Worldwide Tax Summaries — Israel, other tax credits and incentives. Last updated: October 2026.