Withholding Tax

Withholding tax (ניכוי מס במקור) is deducted from payments before you receive them. Learn about withholding rates on salaries, freelance income, interest, dividends, and rent, how to apply for a withholding tax exemption or reduction certificate, and how withheld amounts offset your annual tax bill.

  1. Withholding Tax from Salaries

    How employers calculate and withhold income tax from employee salaries

  2. Withholding Tax from Self-Employed Payments

    Tax deduction rates when paying independent contractors and service providers

  3. Reduced Withholding Tax Certificate

    How self-employed professionals obtain a reduced withholding tax rate

  4. Withholding Tax from Rent Payments

    Tax deduction obligations when renting commercial and residential property

  5. Withholding Tax on Payments to Foreign Residents

    Tax deduction requirements when paying non-residents for services, royalties, or dividends