Rental Income

Rental income in Israel can be taxed under one of three tracks: full exemption (up to a monthly ceiling), a flat 10% rate with no deductions, or regular progressive tax rates with full expense deductions. Learn how each track works, which one suits your situation, and the reporting requirements for landlords.

  1. The three rental taxation routes

    Income taxation routes from renting a residential apartment

  2. Taxation of business rent

    Taxation of income from renting commercial property

  3. Short Term Rental (Airbnb)

    Taxation of short-term apartment rental

  4. Renting a property abroad

    Taxation of income from renting property outside Israel

  5. Rental for public institutions

    Property rental taxation for public institutions