Apply for an income tax rebate - Form 135

Who can submit the application

• Individuals who don’t own a business or company and aren’t required to file an annual income tax return and want to apply for a tax refund
• You can apply for a tax refund for up to 6 years back

For example: In 2026, you can submit a tax refund request for the years 2020-2025.
The tax refund request for the year 2020 can be submitted until 31.12.2026
The tax refund request for the year 2021 can be submitted until 31.12.2027 and so on

How to apply

Online - full online application

1. prepare in advance digital copies of all the documents you need to submit
2. enter the tax refund system.

• identify
• open a file on the tax refund system (used for submitting applications only). If you meet the basic requirements for submitting the application, continue
• complete the application, attaching all the required documents
   

Paper application

To submit a paper application:

1. print and complete Form 135 for the relevant tax year
2. follow the instruction on pages 3 and 4. If you and your spouse are applying together, include all your incomes on the application
3. submit the application together with all the required documents:
   • via the Tax Authority online submissions system
   • at a Tax Authority office. You'll need to fill out a full copy of your application that will be stamped on submission, proving that you’ve applied. You need to keep it.

Attach to your application:

• documents about your income
• reporting your income and spouse’s income from all sources, including 106 forms from your employers. If your retired or work part time, also attach the above
• reporting unemployment benefits, work injury benefits, army reserve duty benefits or other benefits from the National Insurance Institute (NII)
• reporting payments to provident funds and life insurance
• if you’re retired – a copy of Form 161
• if you’ve recently had a baby (mother or father) – an NII report of maternity or paternity benefits or pregnancy protection
• documents for eligibility for reduced tax (tax credit) 

If:

• you have a child who has a disability - Form 116A and required documents for each type of disability
• you are supporting a family member living in a care institute - Form 116A and the required receipts 
• you’re divorced, attach a court ruling regarding your divorce and alimony payments 
• you’re new immigrants, attach a copy of your ‘oleh’ certificate
• you’re a returning residents (‘beneficiary’) - a copy of you returning resident certificate
• you’re a discharged soldier or have completed national civic-service - a copy of your completion of service / discharge certificate
• If your service e was shortened because of health reasons, attach relevant health documents
• if you live somewhere that makes you eligible for tax benefits – attach confirmation of residence from the local authority and Form 1312A 
• if you have a disability percent of 100 - approval from the tax assessor
• if you’re blind - a Ministry of Labor and Welfare certificate issued after after 1 January 1994

Bank details to receive the tax refund

Attach either:

• a copy of a cancelled cheque 
• a document from your bank with your bank account details, such as a ‘Confirmation of Payee’ document. 

If you are eligible for a tax refund, it’ll be paid into this account.

What happens next

If you’ve correctly completed the application and submitted all the required documents:

• your application will be checked
• you’ll be sent a letter to your registered home address
• if you’re eligible for a tax refund it’ll be paid into the bank account that you provided on the application

Open a tax refund file