Reporting and payment – 2023 Annual tax reports for individuals and unincorporated business owners (Form 1301)

This service enables individuals or independent business owners (who are not corporations) to submit an annual tax report online to the income tax department.

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Report online
  • Holders of an income tax file in the relevant tax year.
  • Individuals who are the owners of an independent business (not a company).
  • Those receiving a salary who are required to submit an annual tax report for various reasons, such as individuals with high wages.
  • Those earning their income from one of the following sources: work, business, controlling shareholders in a company, professional occupation.
  • Individuals who request a tax refund and have an income tax file (have previously submitted an annual tax report) or individuals who are required to submit an annual tax report for various reasons as detailed in the income tax information booklet.
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Refer to the detailed guide on completing the annual report 

  • Original receipts from donations which are recognized for tax purposes according to section 46
  • Deposit certificates for provident funds (including for children)
  • Domicile certificate in a locality recognized for tax benefits
  • Immigrant certificate, discharged soldier certificate
  • Residential certificate (residence in a locality which is recognized for tax benefits) (form 1312a) 
  • Medical eligibility certificate for refunds if you have a child with a disability, or if you pay for a family relative living in a health care institution (Form 127).
  • The listed appendices that must be attached, are detailed in the next chapter.
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Here is the list of the documents that must be filed:

  •  Form 1301 – Income report for 2023 (you don’t need to attach this if you’re submitting your report online)
  • Calculations following the employer's excess payments to a study fund and provident funds for 2023 (Form 134)
  • Deduction for loss of working capacity insurance.
  • Profit and loss declaration for independent business owners (Form 1320 – Attachment A)
  • Instead of this form, a report can be submitted through approved software.
  • Calculation of non-business taxable income (Form 1321)
  • Report on income in Israel and abroad in the tax year – Report for a trustee (Form 1327)
  • Deduction for depreciation and amortization (Form 1343)
  • Details of assets for depreciation claims (Form 1342)
  • Report of transferred losses (from previous years) and a list of the offset of the different losses (Form 1344)
  • Tax calculation or tax deduction for individual shareholders for oil exploration (Form 858j)
  • For business owners with a turnover over ILS 300,000 (including VAT) – Fill in online all the requested information in Form 6111. You will find all the details in the Guide for submitting Form 6111, Form 6111 accessible version for screen reading software.
  • Business Partnership report (Form 1504)
  • Benefits for graduates of academic and professional studies (Form 119)
  • Approval for investors to receive deductions following investment in high-tech companies:
    (Form 5950)
    (Form 5951)
    (Form 5952)
  • Claiming tax benefits for provident fund deposits or life insurance deposits for declarants' children (Form 158)
  • Request for deferral of credit points for children born during the fiscal year (Form 116d)
  • Profits from assets listed in section 88 of the Income Tax Ordinance, including: sales of private shares, taxable real estate transactions, business owners who have sold business owned machinery or equipment, options, real estate outside Israel (Form 1399j) (accessible version of Form 1399i)
  • Capital gains from marketable securities (traded on the stock exchange) (Appendix C, Form 1322)
  • Auxiliary Form for the listing of sales of securities according to tax rates, which must be attached to Form 132 (Appendix C1, Form 1325).
  • Capital gains from marketable securities (Appendix C2 Form 1326), acquired before January 1, 2006, and which are subject to the transitional provisions for the repeal of section 6 of the Adjustments Law.
  • Auxiliary form for the calculation of real gains or losses on controlling shares (Form 1326A)
  • Tax calculation or tax deduction for oil exploration shareholders (Form 858i)
     
  • Income from outside Israel (abroad) (Form 1324)
  • Statement of shareholders in a company abroad (Form 150)
  • Declaration of residency - details for those who declare that they are not residents of Israel (Form 1348)
  • Statement of international transactions (Form 1385)
  • Statement of loans in international transactions (Form 1485)
  • Statement of eligibility for credit points for returning residents (Form 1507)
  • Notice of choosing an ‘Adaptation Year’ (Form 1130)
  • Report on income of a substantial shareholder (over 10%) in a company on withdrawal of an amount exceeding 100,000 NIS from the company (Form 1350)
  • Notice of planned action subject to reporting to the tax authorities (Form 1213)
  • Report following an opinion (Form 1345)
  • Report following a position subject to reporting (Form 1346)
  • Declaration of residency - details for those who declare themselves not to be residents of Israel (Form 1348)
  • Declaration on international transactions (Form 1385)
  • Declaration on loans in international transactions (Form 1485)
  • Report on completion of project construction (Form 702)
  • Report of members or residents of a kibbutz (Form 1443)
  • Report on agricultural holding (Form 1220)
  • Tax Calculation or Tax Deduction for Oil Exploration Shareholders (Form 858j)
  • Tax Benefits for Renewable Electricity Generation (Form 1400)
  • Ancillary Form for Form 1400, for Those Who Own More Than One Renewable Electricity Generation Facility (Form 1401)
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The report can be filed in three ways:

Online – for 2019 reports or later:

  1. After entering the “reporting system”, select ‘Submit an annual report for individuals”.
  2. Complete the online form and attach the relevant required documents as attachments.
  3. Make sure that the report submission is completed after transmission by obtaining an online submission confirmation.

Combined submission: online and in-person

  1. After entering the “reporting system”, select ‘Submit an annual report for individuals”.
  2. Complete the online form, print it and sign it.
  3. Attach the relevant required documents.
  4. Submit two copies of the report, together with the required attachments and certifications, to one of the income tax assessment offices and you will receive a submission attestation on the copy of the report.

You can also submit the report and the required documents via the public inquiries system

In person submission

Individuals who, by law, can submit the report offline (manually) can:

  1. Print the annual tax return Form (1301), fill in all the details and sign it.
  2. Attach all required attachments and documents
  3. Submit 2 copies of the signed report form including the attachments and the documents to one of the income tax assessor offices and receive a submission attestation on the copy of the report.

You can also submit the signed report form and required documents via the public inquiries system

  • In person submission is possible in the following cases: you have reached retirement age, you earn a low income, or individuals who are not required to file an annual tax return and are asking for a tax deduction.
  • Make an appointment at the tax office you want to visit. You cannot attend the tax office without first making an appointment. To make an appointment with the tax authorities offices.
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After the report is received by the relevant tax office, the submitters will be sent an assessment notice by mail detailing the income and tax calculation:

  • In the case of a tax refund - the money will be transferred to the bank account whose details were reported to the Tax Authority.
  • In the case of a tax liability - the debt must be paid within 15 days of the delivery of the assessment notice and at the latest by the date appearing on the assessment notice, so that no additional interest charges and linkage differences will apply to the implementation of the payments.
     
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Report online

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

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*4954

or 02-5656400

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