Income from Employment (Section 2(2))

Definition

Income from employment includes all payments and benefits received in connection with an employer-employee relationship: salary, wages, allowances, bonuses, commissions, tips, benefits-in-kind (company car, phone, meals), stock options, and severance pay. It is taxed at progressive rates from 10% to 50%.

2026 Income Tax Brackets

Annual Income (₪)Tax Rate
0 – 84,12010%
84,121 – 120,72014%
120,721 – 179,64020%
179,641 – 242,04031%
242,041 – 504,36035%
504,361 – 721,56047%
Above 721,56050%

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.