Tax credit points calculator
Tax credit points under the published rule.
How it’s worked out
Resident 2.25 (Ordinance ss.34 and 36), women 0.5 more (s.36A). Children by the year they reach each age (Ordinance s.66, from 2024): birth year 2.5, turning 1 or 2: 4.5, turning 3: 3.5, 4 or 5: 2.5, 6–17: 2 for mothers and 1 for fathers, and turning 18: 0.5 for mothers. Degrees (s.40C): bachelor’s 1 a year for as many years as the degree took, up to 3; master’s 0.5, up to 2 years (form 119). Discharged soldiers (s.39A): 2 points a year for the 36 months after release with at least 23 months’ service (men) or 22 (women), otherwise 1. Combat reserve duty (s.39B): 30–39 days 0.5, 40–49 days 0.75, 50+ days 1, plus 0.25 per 5 more days, up to 4. A single parent the children live with, a father too, gets the mother’s points for each child, plus one point when the parents live apart (s.40(b)). A one-parent child, where the other parent died or isn’t registered: the other parent’s points too, plus one. A parent the children don’t live with: 2.5, 4.5, 3.5 and 2.5 up to age 5, then 1 point from 6 to 17. Anyone sharing a household with a partner is not a single parent (form 101). If the children’s support is shared, the parent they don’t live with may get another point or part of one by their share; not worked out here. Divorced, remarried and paying maintenance to a former spouse: 1 point (s.40A). Immigrants (s.35), from the first month in Israel: arrived from 1 January 2022: 1/12 point a month for 12 months, 1/4 point a month for 18 months, 1/6 point a month for 12 months, 1/12 point a month for 12 months (54 months); arrived earlier: 1/4 point a month for 18 months, 1/6 point a month for 12 months, 1/12 point a month for 12 months. Every month in the period counts here; on request, one unbroken absence of 6 months to 3 years can be left out. A returning minor counts as an immigrant. Returning residents get points only if they came back between 16 May 2010 and 30 September 2012. Not worked out here: a child with a disability, a non-working spouse, and splitting by month. One point is worth ₪242 a month.
Sources
- Income Tax Ordinance (Nevo)
- Israel Tax Authority: Instruction 07/2025, credit points for parents and degrees
- Israel Tax Authority: 2026 payroll tax tables (April 2026 update)
- Income Tax Ordinance Amendment 262 (Book of Laws 2994): credit points for immigrants from 1 January 2022
- Israel Tax Authority: income tax guide for new immigrants (updated 14 Sep 2026)
- Israel Tax Authority: Know your rights and duties 2025