Application for Realizing Eligibility for Tax Reliefs for New Immigrants and Veteran Returning Residents for the Years 2026-2030

Who can submit the application

New immigrants and veteran returning residents who arrived in Israel during the period between November 5, 2025, and December 31, 2026.

What to attached to the application

• A completed Form 116ע
• An Immigrant Certificate (Teudat Oleh) or a Returning Resident Certificate
• A "Traveler Details Inquiry" document issued by the Population and Immigration Authority (entries and exits printout) for the years 2016 through 2025 for the applicant and for their spouse
• Payslips or income certificates from all employers and payers
• A completed simulator file
• Any other document related to the application for tax relief, if applicable (such as: certificate of residency in an eligible locality, confirmation of disability percentage from the National Insurance Institute, etc.)

How to submit the application

An individual who is not required to file an annual return:

• The benefit can be realized by conducting an online tax coordination, up to an earned income from personal exertion ceiling of 300,000 NIS per year.
• If the earned income from personal exertion exceeding 300,000 NIS per year: The remaining benefit can be realized by filing an annual return (Form 1301).

An individual who is required to file an annual return:

• Eligible to realize the benefit by Conducting an online tax coordination, up to an earned income from personal exertion ceiling of 500,000 NIS per year.
• If required to pay advance payments, they are eligible to realize the benefit up to an earned income from personal exertion ceiling of 500,000 NIS per year also by Submitting an application for reduction of advance payments through a representative
• If the earned income from personal exertion exceeding 500,000 NIS per year: The remaining benefit can be realized by filing an annual return (Form 1301).

An individual whose earned income from personal exertion is from a relative (as defined in the Temporary Order):

• The benefit can be realized by filing an annual return (Form 1301)only, up to an earned income from personal exertion ceiling of 140,000 NIS per year.

The service is provided free of charge.

Continue processing the application

After reviewing the application and verifying compliance with the conditions, a withholding tax authorization certificate will be issued (for employees) or a reduction of advance payments authorization (for self-employed individuals) will be issued, up to the height of the relevant ceiling.

Please note, receiving authorization within the framework of this Temporary Order does not exempt from the obligation to file an annual return, if such an obligation exists for other reasons (for example: a self-employed individual, income from a foreign employer, income exceeding the ceiling set in the regulations, etc.)