Overview
The obligation to file an annual tax return (doch shnati) is governed by Section 131 of the Income Tax Ordinance. Not every Israeli resident is required to file – the obligation depends on income type, amount, and source. However, even those not required to file may benefit from filing voluntarily (to claim refunds).
Must File an Annual Return
- Self-employed – every business owner or professional
- Employee with annual income exceeding ₪721,560
- Employee with income from two or more employers (if secondary income exceeds ₪109,560/year)
- Anyone with rental income, interest, or dividend income above certain thresholds
- Controlling shareholder of a company (10%+ holding)
- Anyone with foreign assets worth more than ₪1,906,000
- Anyone who realized capital gains from selling securities
- Spouse of someone required to file (if requesting separate assessment)
Filing Deadlines
| Submission Type | Deadline | Notes |
|---|---|---|
| Regular (paper) | April 30 | Of the following year |
| Online | May 31 | One month extension |
| With CPA/tax consultant | Sep–Jan | Per extension schedule |
| Special extension | Varies | Granted by assessor |
בסיס חוקי
- Section 131 – Income Tax Ordinance
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.