Taxation of dividends

Rate

Dividend from an Israeli company: 25% tax. Substantial shareholder: 30%. Dividend from a foreign company: 25% (subject to tax treaty).

Withholding tax

The bank/broker deducts withholding tax from the dividend. The deduction can be offset in the annual report.

Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.