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Israel Tax Treaties
24 active treaty partners
Israel maintains 24 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 25% (median 15%), with qualified rates for direct investment ranging from 5% to 15%. Interest is fully exempt (0%) in 2 of 24 treaties, with rates up to 17.5% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate23%
Individual Range10-50%
Capital Gains25%
CurrencyILS
Key Facts
Treaty Model BasisOECD
Treaty Network58 treaties
Fiscal YearJan 1 - Dec 31
CurrencyILS
Rate Distribution
General Dividends at 5% or below0 of 24 treaties
Qualified Dividends at 5% or below16 of 24 treaties
Interest at 0%2 of 24 treaties
Official Sources
Tax AuthorityIsrael Tax Authority
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 15% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 5% | 0% | In force |
| 🇫🇷France | 15% / 5% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 5% | 0% | In force |
| 🇬🇷Greece | 15% / 5% | 10% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 10% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇲🇽Mexico | 10% / 5% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇵ðŸ‡Philippines | 15% / 10% | 10% | 0% | In force |
| 🇵🇹Portugal | 15% / 5% | 10% | 0% | In force |
| 🇸🇬Singapore | 10% / 5% | 7% | 0% | In force |
| 🇸🇰Slovak Republic | 15% / 5% | 5% | 0% | In force |
| 🇿🇦South Africa | 15% / 15% | 0% | 0% | In force |
| 🇰🇷South Korea | 15% / 5% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 5% | 0% | In force |
| 🇹🇷Turkey | 10% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 10% | 10% | 0% | In force |
| 🇺🇸United States | 25% / 12.5% | 17.5% | 0% | In force |