Conditions
A service for a foreign resident at a zero rate only if: (1) the beneficiary of the service is a foreign resident, (2) the service can be used outside of Israel, (3) there is no additional beneficiary in Israel.
examples
Software development for an American company - zero rate. Legal advice for a foreign resident regarding property in Israel - not a zero rate.
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.