israeli-tax-withholding
Israeli Tax Withholding
Instructions
Step 1: Identify Payment Type and Default Rate
| Payment Type | Hebrew | Default Rate | Section |
|---|---|---|---|
| Services (individuals) | shlumim | 20% | 164 |
| Services (companies) | shlumim | 20-30% | 164 |
| Rent (business property) | schirut | 35% | 170 |
| Royalties | tamlugim | 23% | 170 |
| Interest | ribit | 25% | 164 |
| Dividends | dividendim | 25-30% | 164 |
| Payments to non-residents | tishlumin lechul | 25% | 170 |
Step 2: Check for Withholding Certificate
A valid withholding certificate (ishur nikui mas bemakor) may reduce or eliminate the withholding:
- Certificate shows: Business name, TIN, approved rate, validity period
- Verify: Certificate year matches current tax year
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