Reporting system on shares granted to employees
This service enables you to submit online, quarterly or annual reports, on shares granted to employees.
Who can apply for approval of a share grant plan
- A company that has been authorized to do so by the reporting company.
- Permanent representatives of the reporting company.
- A fiduciary who has received approval from the company.
The report complies with Article 102 of the Income Tax Ordinance and the rules deriving therefrom.
Which reports must be entered in the system
- Form 146 is a quarterly report – it must be completed within 120 days following the end of the relevant quarter.
- Form 156 is an annual report – it must be completed within 120 days following the end of the fiscal year.
Data vary according to the content of the report.
How to file the report
1. Go to the personal area on the Tax Authority’s website.
Enter the system in one of the following ways:
- With a smart card from an approving authority, which contains the private company number.
- By obtaining the authorization from the reporting company.
2. Choose whether the plan is submitted with or without a fiduciary.
3. Choose the action: Form 146 or Form 156.
4. Download the appropriate Excel template and fill in the Excel file.
5. Attach the completed Excel file.
- To receive authorization from the reporting company, follow the instructions detailed in Granting authorization to carry out digital transactions at the Tax Authority.
- To grant authorization to a fiduciary or company to file on behalf of the company, log in to the authorization system as described above, and choose the action type: Fiduciary's report on the granting of shares to employees – Forms 146,156 (575).
- Files that are not in the correct template will not be processed by the system.
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.
Israel Tax Authority
The Information and Online Services Center
or 02-5656400
Opening Hours:
Sunday to Thursday, from 08:15 to 15:45
To the personal area on the Tax Authority’s website