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
  • Dividends, share proceeds or business shares
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These revenues are to be declared at the time of 2026 return on your 2025 income.

Taxable income

Income earned per share and business shares subject to the tax on businesses are taxable.

These revenues are called, as appropriate, dividends or income distributed.

Taxation

The dividends are subject to tax. To determine the value, you can choose between flat tax and the progressive scale.

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.

You can apply to be exempted from flat-rate non-liberating levy if your reference tax income of the penultimate year is less than the following:

  • €50,000 if you are single
  • €75,000 for a married or former couple subject to joint taxation.

For income received in 2025, this is the reference tax income for 2023.

The application must be sent to the financial institution that pays you the income no later than November 30 of the year preceding the year of payment (November 30, 2025 for an exemption in 2026).

In general, the institution sends you a completed sworn form to return if you meet the conditions.

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?

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  • 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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