Income tax - Savings and investment income - Revenues 2026

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

  • 2027 Statement of Financial Income 2026
  • ₪(PEA)
  • At the date of redemption or withdrawal, he was over 5 years old
Edit

This income is not to be reported on your 2026 return on your 2025 income.

They must be declared at the 2027 return of your 2026 income.

FYI  

The rate of social security contributions on investment income is increased to 18.6% from 1er January 2026. However, special rules may apply to certain investments, in particular for situations (gains or payments) before 2018. Ask your financial institution for more information.

Taxation of income (dividends and capital gains) of the PEA depends on the date of your withdrawal:

AEP Revenues

In the absence of withdrawal or redemption within 5 years of your 1er payout, you are exempt of income tax.

However, the exemption of income from unlisted securities held in an PEA is limited each year to 10% the amount of those securities.

FYI  

AEP revenues are subject to social levies (CSG, CRDS).

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

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

Life annuity outing

The life annuity paid after the expiry of the 5e EAP Year is exempt of income tax.

FYI  

The life annuity is subject to social levies (CSG, CRDS).

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...)

FAQ