Taxpayer Groups

Different groups of taxpayers in Israel face unique tax rules. This section addresses the specific provisions for employees, self-employed individuals, retirees, new immigrants (olim), foreign residents, minors, and married couples — including how filing status and personal circumstances affect tax calculations.

  1. Taxation of Married Couples

    How married couples are taxed in Israel – separate assessment, joint assessment, and credit point allocation

  2. Taxation of Minors

    How income of children under 18 is taxed in Israel

  3. Taxation of Deceased Persons' Estates

    Tax obligations for the estate of a deceased person

  4. Taxation of Retirees

    How pension and retirement income is taxed in Israel

  5. Tax Benefits for Peripheral Communities

    Additional credit points and benefits for residents of border and development communities