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
  • Fixed income investments (bonds, term accounts, etc.)
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.

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.

Please note

For your 2026 (to be reported in 2027) and subsequent years' revenues, you may opt out of the progressive scale option (in the time limit for complaint or being checked), if this is ultimately unfavorable to you.

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

  • €25,000 if you are single
  • €50,000 for a married or former couple subject to joint taxation.

For income received in 2026, this is the reference tax income for 2024.

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, 2026 for an exemption in 2027).

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

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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