Do You Actually Need to File?
This is educational content, not tax advice. The rules on who must file change regularly. Consult a licensed Israeli tax accountant (ro'eh cheshbon) to confirm your personal obligations.
The דוח שנתי (Doch Shenati) (annual tax return) is not required for every Israeli taxpayer. Unlike the US, where most citizens file annually regardless of circumstance, Israel has a narrower mandatory filing population. Many employed Israelis never file a return - their employer withholds the correct amount through the year and that is the end of it.
However, you are generally required to file a מס הכנסה (Mas Hachnasa) (income tax) return in Israel if any of the following apply:
- Your income passes the ceilings that exempt you from filing. For 2026 those are NIS 723,000 of salary, NIS 375,000 of other income, NIS 717,000 of interest, NIS 2,810,000 of securities and NIS 2,086,000 of foreign assets
- You are self-employed (osek patur, osek murshe, or company director)
- You have income from abroad - including during the 10-year exemption period, if you made aliyah after January 1, 2026 (the 2026 reform introduced reporting obligations for new olim even on exempt foreign income)
- You have Israeli residential rental income above the monthly exemption ceiling (NIS 5,654 for 2025) and did not settle it under the 10% track
- You had capital gains from selling securities or real estate during the year
- You work for multiple employers simultaneously
- You wish to claim a tax refund for overpayments (for example, if your employer applied fewer credit points than you were entitled to)
For many olim, especially those with foreign income or self-employment, filing is mandatory. Even when not mandatory, filing is sometimes worthwhile to claim a השבת מס (Hashavat Mas) (tax refund) if too much was withheld during the year.
When is the Israeli tax return deadline?
Israel uses the calendar year for taxation: January 1 to December 31. Returns are filed the following year, and the Tax Authority publishes the two dates per tax year. For tax year 2025 the deadline for a return that is not filed online is 29 May 2026, and for an online return it is 30 June 2026. Check the service page for the year you are filing rather than assuming last year's dates carried over.
If you file through a licensed accountant (ro'eh cheshbon), you benefit from an extended deadline - typically until November or even the following year - under a collective extension arrangement that accountants receive from the tax authority. This is one of the practical advantages of using a professional: it significantly reduces deadline pressure.
For most new olim, the first return covers the year of aliyah (or the first full year as a resident). Your accountant will typically handle this in the April-November window of the following year.
How do you file an Israeli tax return online?
The Israel Tax Authority operates the online tax portal at shaam.taxes.gov.il. Filing an annual return online is possible if you have access to an Israeli digital identity (Zehut Digitali or eID) and the relevant documents. The portal is in Hebrew, but the process - once you understand the structure - is manageable.
Steps for online filing:
- Log in at shaam.taxes.gov.il using your Israeli ID number and digital certificate or eID authentication.
- Select "הגשת דוח שנתי" (Submit Annual Return) and choose the relevant tax year.
- The system pre-populates income data reported by your employer and banks under the nikui bamakor system - verify these figures against your payslips and bank statements.
- Add any income not already shown: foreign income (if required), rental income, capital gains, or freelance income.
- Declare your oleh status and aliyah date to ensure your credit points and exemption entitlements are correctly applied.
- Review the calculated tax liability or refund and submit.
If a refund is due it is paid to your Israeli bank account. Note the outer limit on claiming one: the return has to be filed within six years of the end of the tax year in which the tax was overpaid, so in 2026 you can still claim for 2020 through 2025.
What documents do you need to file?
Before filing, gather the following:
- Teudat Zehut (Israeli ID) - your file number with the tax authority
- Teudat Oleh - to confirm aliyah date and oleh status
- Form 106 from every employer - the annual certificate of salary and tax withheld. If an employer has not sent it, the Tax Authority says the forms are available in your personal area on its site
- Bank statements and interest certificates - Israeli banks provide an annual summary (Ishur Mas) showing interest earned and tax withheld
- Foreign income documentation - brokerage statements, rental income records, pension statements, as applicable
- Capital gains reports - from your Israeli or foreign brokerage if you sold securities
- Receipts for deductible expenses - if you have qualifying deductions such as recognised charitable donations (over 180 NIS to approved institutions)
Filing for the First Time: A Practical Note
Your first Doch Shenati as an oleh will cover a partial year - from your aliyah date to December 31. The tax authority needs your aliyah date to correctly apportion your income, exemptions, and credit points for the months you were actually resident. Bring your Teudat Oleh to your accountant or have the date ready when filing online.
Most olim who have any foreign income or self-employment choose to file through a bilingual accountant for at least the first two or three years, until they understand the Israeli system well enough to manage it independently. We cover how to find the right accountant in the next article.
Unlike the US, Israel does not require every taxpayer to file an annual tax return (Doch Shenati). Many salaried olim with one employer and no foreign income never file, because their employer withholds the correct tax through the year. You generally must file if your income passes the ceilings that exempt you from filing (for 2026: NIS 723,000 of salary, NIS 375,000 of other income, NIS 717,000 of interest, NIS 2,810,000 of securities, NIS 2,086,000 of foreign assets), you are self-employed, you have foreign income (reportable even during the 10-year exemption for olim who became residents from January 1, 2026), you have Israeli residential rental income above the monthly exemption ceiling, or you had capital gains during the year. For tax year 2025, non-online returns are due 29 May 2026 and online returns via shaam.taxes.gov.il are due 30 June 2026, and filing through a licensed accountant (ro'eh cheshbon) extends the deadline under a collective arrangement. Your first return as an oleh covers only the partial year from your aliyah date to December 31, so the tax authority can correctly apportion your credit points and 10-year exemption. If too much was withheld, filing lets you claim a refund (Hashavat Mas), paid to your Israeli bank account, and the claim must be filed within six years of the end of the tax year. This is educational content, not tax advice; confirm your personal obligations with a licensed Israeli accountant.
Not every Israeli taxpayer is required to file a Doch Shenati. Unlike the US, where most citizens file annually regardless of circumstance, Israel has a narrower mandatory filing population, and many employed Israelis never file because their employer withholds the correct amount through the year. You are generally required to file if your income passes the ceilings that exempt you from filing (for 2026: NIS 723,000 of salary, NIS 375,000 of other income, NIS 717,000 of interest, NIS 2,810,000 of securities, NIS 2,086,000 of foreign assets), you are self-employed (osek patur, osek murshe, or company director), you have foreign income, you have Israeli residential rental income above the monthly exemption ceiling (NIS 5,654 for 2025), you had capital gains from selling securities or real estate, or you work for multiple employers simultaneously. For many olim, especially those with foreign income or self-employment, filing is mandatory. This is educational content, not tax advice; consult a licensed Israeli accountant to confirm your personal obligations.
Yes, if you became an Israeli resident on or after January 1, 2026. The 2026 reform introduced reporting obligations for new olim even on exempt foreign income, so foreign income must be reported during the 10-year exemption period. This means that even if your foreign income remains exempt from Israeli tax, you may still be required to file a return that reports it. If you have any foreign assets or income, the safest approach is to assume you need to file and confirm with an accountant.
Israel taxes the calendar year (January 1 to December 31), and returns are filed the following year. The Tax Authority publishes the dates per tax year: for tax year 2025, a return that is not filed online is due 29 May 2026 and an online return is due 30 June 2026. If you file through a licensed accountant (ro'eh cheshbon), you benefit from an extended deadline, typically until November or even the following year, under a collective extension arrangement that accountants receive from the tax authority. That extension is one of the practical advantages of using a professional, since it significantly reduces deadline pressure.
The Israel Tax Authority operates the online portal at shaam.taxes.gov.il. Online filing is possible if you have an Israeli digital identity (Zehut Digitali or eID) and the relevant documents. The portal is in Hebrew. The steps are: log in with your Israeli ID number and digital certificate or eID authentication; select הגשת דוח שנתי (Submit Annual Return) and choose the relevant tax year; verify the income data the system pre-populates from your employer and banks under the nikui bamakor (withholding at source) system against your payslips and bank statements; add any income not already shown, such as foreign income, rental income, capital gains, or freelance income; declare your oleh status and aliyah date so your credit points and exemption entitlements are correctly applied; then review the calculated tax liability or refund and submit.
Before filing, gather your Teudat Zehut (Israeli ID), which carries your tax authority file number, and your Teudat Oleh, which confirms your aliyah date and oleh status. You also need Form 106 from every employer, the annual certificate of salary and tax withheld, which the Tax Authority also makes available in your personal area on its site, plus your bank statements and interest certificates (the annual Ishur Mas from each Israeli bank showing interest earned and tax withheld). If applicable, also collect foreign income documentation such as brokerage, rental, and pension statements, capital gains reports from Israeli or foreign brokerages if you sold securities, and receipts for deductible expenses such as recognised charitable donations over 180 NIS to approved institutions.
Yes. Your first Doch Shenati as an oleh covers only the partial year from your aliyah date to December 31. The tax authority needs your aliyah date to correctly apportion your income, exemptions, and credit points for the months you were actually resident, and to correctly apply the 10-year exemption. Bring your Teudat Oleh to your accountant or have the aliyah date ready when filing online, and declare your oleh status during the filing process so these entitlements are applied accurately.
If a refund is due, the tax authority typically processes it within 60 to 90 days of filing, and refunds are paid directly to your Israeli bank account. Even when filing is not mandatory, it is sometimes worthwhile to file in order to claim a refund (Hashavat Mas) if too much tax was withheld during the year, for example if your employer applied fewer credit points than you were entitled to. To support a refund claim, make sure you have collected your Form 106 from your employer and your Ishur Mas from each Israeli bank before filing.