You're Already Paying for Your Healthcare
Unlike many countries where you pay a premium directly to your health insurer, Israel collects healthcare funding through a mandatory tax called היטל בריאות (Hetel Briut) (health levy). This tax is collected by ביטוח לאומי (Bituach Leumi) (National Insurance) and then transferred to your chosen Kupat Cholim. You never pay your health fund directly for basic coverage.
How Much Is the Health Tax?
The health tax is calculated on your gross income using a two-bracket progressive structure:
- Up to approximately 7,000 NIS/month: 3.1% of income
- Above approximately 7,000 NIS/month: 5.0% on the amount above that threshold
There is a minimum health tax for those earning very little — even if your income is below a certain floor, you still pay a small monthly amount to maintain your Kupat Cholim membership. The exact thresholds are updated each year by the National Insurance Institute.
For a typical salaried employee earning 15,000 NIS/month gross, the health tax works out to roughly 600-650 NIS per month.
Where It Appears on Your Payslip
On your monthly payslip (tlush maskoret), look for a line labelled "היטל בריאות" (Hetel Briut) or simply "ביטוח בריאות" (health insurance) in the deductions column. It is deducted by your employer alongside Bituach Leumi contributions and income tax — you never have to calculate or pay it separately.
Self-Employed? You Pay Differently
If you're self-employed (osek), you don't have an employer to withhold the health tax for you. Instead, Bituach Leumi sends you quarterly invoices covering both your national insurance contributions and your health tax together. Failure to pay means your Kupat Cholim membership can be suspended — so keep up with those payments.
What Happens if You're Not Working?
New olim who are not yet working still need to pay a minimum health tax to maintain their Kupat Cholim coverage. Bituach Leumi will notify you of the minimum payment amount. Some new olim qualify for temporary exemptions or reduced rates — check with your local Bituach Leumi branch for your specific situation.
What You Don't Get from the Health Tax Alone
The health tax covers only the basic basket. Adult dental care, private hospital rooms, faster specialist access, and vision care all require a supplemental plan (Bituach Mashlim) that you pay for separately through your Kupat Cholim. As covered in the previous article, sign up for supplemental insurance within your first 90 days of joining the fund.
The Bottom Line
Your health tax is automatic, progressive, and covers comprehensive basic care. You don't need to do anything special to ensure it's being paid if you're employed — it flows through your payslip. The main action item is confirming you've chosen your Kupat Cholim and enrolled in the supplemental plan within the 90-day window.