Tax Brackets
Income tax in Israel is calculated using progressive tax brackets, where higher portions of income are taxed at higher rates. Here you'll find the current marginal tax rates, income thresholds for each bracket, and practical examples showing how to calculate your total tax liability.
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Income Tax Brackets 2026
Complete reference for Israeli individual income tax rates in 2026, with brackets, surtax, and calculation examples
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Marginal vs. Effective Tax Rate
Understanding the difference between your marginal (top bracket) tax rate and your effective (average) tax rate
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Surtax on High Income (3%)
The 3% additional tax on annual income exceeding ₪721,560 – who pays, how it is calculated, and planning strategies
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Tax Benefits for New Immigrants
Special tax rates and exemptions for new immigrants and returning residents
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How to Calculate Income Tax
Step-by-step guide to calculating your Israeli income tax liability