Israel VAT (Ma'am) Refund Calculator 2026
Israel VAT (Ma'am or Mas Erekh Mosaf) is 17% on most goods and services. Tourists can claim refund on departure for purchases over ₪400 from registered shops. Businesses claim input tax against output VAT monthly.
Israel VAT Standard Rate
17% on most goods and services (rate since 2015). Reduced rates: 0% on fresh fruit + vegetables + exports + tourist services + Eilat zone. No reduced food or basic-needs rate (unlike EU). Standard rate among highest in OECD.
Tourist VAT Refund Process
Purchase over ₪400 at participating shops (look for tax-free logo). Get tax refund form stamped by Customs at Ben Gurion or border. Cash refund or credit card refund within 60 days. Service fee 12-15% deducted. Items must leave Israel within 90 days of purchase.
Eilat Free Trade Zone
Eilat city designated VAT-free zone. Local businesses charge no VAT on services to local residents and tourists. Tourists from rest of Israel must pay VAT on purchases brought back. Travel to Eilat triggers VAT exemption on local purchases (since 1985).
Source: Israel Tax Authority VAT Guide 2026, Israel Customs Tourist Refund. Last updated: May 2026.