Filing Requirements

Not every Israeli resident is required to file an annual tax return — but many are, and some may benefit from filing even if not obligated. Learn who must file, the relevant income thresholds, key deadlines, and how to determine whether voluntary filing could result in a tax refund.

  1. Who Must File an Annual Tax Return?

    Comprehensive list of all Israeli residents required to file an annual income tax return, with income thresholds and special cases

  2. Annual Return Form 1301 – Filing Guide

    Step-by-step guide to completing the Israeli annual income tax return

  3. Filing Your Tax Return Online

    How to submit your annual income tax return electronically through the Israel Tax Authority website

  4. Capital Declaration (Form 150)

    When and how to submit a capital declaration listing all assets and liabilities to the Israel Tax Authority

  5. Exemptions from Filing a Tax Return

    Who is exempt from filing an annual income tax return in Israel