Specific Entities

Different types of legal entities in Israel are taxed under different rules. This section covers the taxation of cooperatives, non-profit organizations (amutot), public benefit companies, kibbutzim, moshavim, and foreign-registered companies operating in Israel — each with its own rates, exemptions, and filing requirements.

  1. Cooperative society - taxation

    Taxation of cooperative societies (kibbutzim, moshavim)

  2. Association (non-profit) - taxation

    Taxation of associations and non-profits

  3. Partnership - taxation

    Taxation of partnerships in Israel

  4. Endowment - taxation

    Taxation of public and private endowments

  5. Foreign company - taxation in Israel

    Tax liabilities of a foreign company operating in Israel