Hanner - Ofer, Law Firm

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Israel Tax Treaties

Israel is a signatory to a Treaty for the Prevention of Double Taxation with 37 countries all over the world. Draft agreements with additional countries are at the discussion stages.

A Double Taxation Prevention Treaty, in principle, enables offsetting tax paid in one of 2 countries against the tax payable in the other, in this way preventing double taxation.

Another important factor is the grant of an exemption or tax at a reduced rate on certain receipts such as interest, royalties, dividends, capital gains and others that are connected with a transaction carried out between parties associated with the Double Taxation Prevention Treaty.

It is of the utmost importance to stress that the Double Taxation Prevention Treaty takes precedence, in all cases, over the Israeli Income Tax Ordinance. In other words, if certain income is taxable under the Israeli Income Tax Ordinance but there is an exemption (reduced tax) under any Taxation Treaty, the income is taxed, if at all, but only according to the provisions of the Taxation Treaty.

Double Taxation Agreements : List of Countries

Recipient of the payment is a resident of the following countryFrom royaltiesFrom interestFrom a dividend From capital gains
Italy 101010:15Exempt
Ireland 105:1010Exempt
United States of America1510:17.512.5:25Exempt
Belgium 101515Exempt
Great Britain and N. Ireland Exempt1515Exempt
Jamaica101522: 5 : 15Exempt
South AfricaExempt 2525Exempt
South Korea107.5: 105: 10: 15Exempt
Holland5155 : 10: 15Exempt
Hungary ExemptExempt5:15Exempt
Japan10105:15Normal tax
Singapore Exempt 15ExemptNormal tax
Philippines 151010: 15Exempt
Finland10105: 10: 15Exempt
Czech Republic 5105:15Normal tax
SwedenExempt 25ExemptExempt
Thailand 151515Exempt



Mrs. Anat Livne, will attend to you (in English) on phone No. +972 3 546 88 88

we speak English    Nous parlons Francais

Hanner - Ofer, Israel Law Firm, 242nd. Ben-Yehuda St., Tel-Aviv 63501, Tel: 972 3 546 88 88,  Fax: 972 3 546 75 36,  Skype: "hanner"

Founded in 1987

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