Application to change your type of tax file to “small business owner”
This service enables existing business owners, who wish to switch and register as "small business owners", to apply to change the classification of their income tax file, without having to attend a tax office in person.
Who can file the application
An exempt dealer or authorized dealer with an annual turnover up to the ceiling set by law, which in 2026 is around 122,833 NIS, and who also meets all the conditions set by law.
How to file the application
An application to change the type of file to "small business owner" must be completed online and submitted.
- New business owners must file the Application to open an exempt dealer file through the Internet, online.
- Along with the application, business owners are required to state that they meet the conditions set by law, and to declare that the company's expected annual sales are below the legal limit (122,833 NIS for 2026).
What next
A response will be issued automatically following completion of the application, Exceptional cases will be forwarded to the office for examination.
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
Information center and digital services
Tel 2:
02-5656400Operating hours:
Sunday to Thursday, from 8.15am to 3.30pm