Exempt route
Exemption up to NIS 5,654/month (2026). Income above the exemption - proportional portion must be according to degrees.
track 10%
10% uniform tax on all rental income, without deduction of expenses. Payment until January 30th.
Normal route
Taxation according to steps + the possibility of deducting expenses (depreciation, mortgage interest, insurance, repairs).
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.