Income tax - Savings and investment income - Revenues 2025

Verified 12 mars 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date with the finance law for 2026 published in the Official Journal of 20 February.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

Your situation

  • 2026 Statement of Financial Income 2025
  • Fixed income investments (bonds, term accounts, etc.)
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These revenues are to be declared at the time of 2026 return on your 2025 income.

Taxable income

Income from the following investments is taxable :

  • Government bonds and borrowings
  • Bonds issued by legal entities governed by public law (department, municipality, etc.)
  • Deposit accounts and term accounts
  • Taxed bank accounts
  • Treasury bills and cash bills
  • Negotiable debt securities (commercial paper, certificate of deposit, etc.)
  • Units of debt mutual funds.

Taxation

You can opt for one of the following taxation schemes:

  • Single flat-rate levy (PFU, also called flat tax)
  • ₪on income.

If you do not specify your choice, your income is subject to the PFU.

The single flat-rate levy consists of income tax (12.8%) and social levies.

If you opt for PFU, you cannot not benefit from the following advantages:

  • Abatement of 40% on the dividends
  • Deductibility of part of the CSG: titleContent
  • Deductibility of fees and charges.

If you choose the progressive scale of income tax, your movable income will be taxed according to your marginal tax bracket.

You will also have to pay the social levies.

Opting for progressive taxation allows you to benefit from the following advantages:

  • Abatement of 40% on the dividends
  • Deductibility of part of the CSG: titleContent
  • Deductibility of fees and charges.

The option applies to all your movable income and capital gains from disposals of securities.

Declaration

To make your tax return, you can consult the following documents:

If a pre-filled amount is inaccurate, you must correct or complete it.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...)

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