branch
A foreign company with a permanent establishment in Israel (branch, office) is subject to a 23% corporate tax on the profits of the permanent establishment.
without a permanent institution
A foreign company without a permanent establishment: liable to tax only on specific income (interest, royalties, dividend) with withholding tax.
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.