Losses

If you incur a financial loss from a business, profession, or investment, Israeli tax law allows you to offset it against certain types of income. Understand the rules for carrying losses forward, the distinction between business losses and capital losses, time limits, and how to report losses on your tax return.

  1. Offsetting Losses Against Income

    Rules for offsetting business and capital losses against income for Israeli tax purposes

  2. Capital Losses

    How capital losses are treated for Israeli tax purposes – offset rules and strategic considerations

  3. Business Losses

    How business losses are offset and carried forward in Israel

  4. Real Estate Losses

    Special rules for losses from the sale of real estate in Israel

  5. Loss Offset Between Spouses

    Can one spouse's loss be used to offset the other spouse's income?