Application for Voluntary Disclosure

The purpose of the procedure is to encourage Israeli residents and non-residents who have violated the law and have not reported all of their income or assets as required, to carry out a "voluntary disclosure" procedure, pay the taxes legally due, and thus avoid criminal proceedings against them.

The procedure applies to the tax offenses detailed in Appendix A to the Voluntary Disclosure Procedure – Temporary Order 2025 and relates to all tax systems. Under this procedure, only identified applications may be submitted, subject to the conditions set forth in the procedure.

The manner in which applications are processed by the Income Tax System will be according to one of the following two paths:

1. Assessment agreement with the relevant assessment office ("Regular Path").
2. Submission of corrective declarations or submission of declarations for the first time when applicants do not have an income tax file, which shall include the income that appears in the voluntary disclosure ("Green Path").

Details of the paths as specified in the Income Tax Implementation Directive No. 10/2025 regarding – Voluntary Disclosure Procedure – Guidelines for Action ("Implementation Directive").

Who may submit the application

• Taxpayers – taxpayers who are business owners, individuals, companies, corporate officers.
• Representatives – accountant, tax advisor, lawyer.

What are the conditions for submitting the application

• The voluntary disclosure shall be truthful and complete and shall be made in good faith.
• Prior to the date of the application for voluntary disclosure, the applicants were not convicted of tax offenses, did not pay a ransom for an offense under tax laws, and did not previously submit an application for voluntary disclosure that was approved.
• Until the date of the application for voluntary disclosure, no investigation or examination was conducted regarding the applicants by the Tax Authority, or by another enforcement authority that directly or indirectly relates to tax offenses, including with respect to the applicants' spouse, companies under their control, and partners' files.
• At the date of the application for voluntary disclosure, the Tax Authority does not have information related to the application for voluntary disclosure, including with respect to the applicants' spouse, companies under their control, and partners' files.
• At the date of the application for voluntary disclosure, no inspection or investigation was conducted by the Israel Police regarding the applicants, their spouses, or companies under their control, in a matter related to the application for voluntary disclosure or their business activities, or any other income-generating activity.
• The Tax Authority may not approve an application for voluntary disclosure if there is material information related to the application for voluntary disclosure, including with respect to the applicants' spouse, companies under their control, and partners' files, in the following cases: in another governmental authority; in major media outlets; in court documents or transcripts or any other document in civil and criminal proceedings conducted in a judicial court in Israel or abroad.

Applicability

This procedure will apply from the date of its publication until 31.08.2026 in any case of inconsistency or dispute – the provisions of the Voluntary Disclosure Procedure will prevail.

What must be attached to the application

• Declaration form for the application for voluntary disclosure – Appendix B to the procedure.
• Power of attorney for the representative in the application for voluntary disclosure – Appendix C to the procedure.
• Passport (for applicants with foreign citizenship who do not have an Israeli ID card).
• Any document verifying the income or capital reported in the application, as required in the form.

How to submit the application

1. The application must be submitted using the online form only.
2. The form is available in the personal area on the Tax Authority website, by clicking on: Links to the declaration and payment.
3. The following must also be specified:
   • Names of the applicants
   • Amount of capital in the application
   • Amount of unreported income
   • Details of the tax years in question
   • Estimated tax to be paid
   • Source of unreported income
4. All required documents must be attached, including a power of attorney if the applicants are represented, all as specified in the procedure.
5. Foreign residents who submit an application, who do not have a file in the Tax Authority, must submit an application for a number in the foreign resident registration system:
   • Internet (representatives or unaffiliated representatives).
   • Affiliated representatives can also apply via the portal.

Further processing of the application

1. The Investigations Department will check whether the application meets the conditions of the Procedure. At the end of the examination, a letter of approval or rejection of the application will be sent to the applicants.
2. An approval letter will indicate the processing path determined by the Unreported Assets Department:
   • Assessment Agreement
   • Submission of declarations or corrective declarations
   • An abridged declaration for rent in the 10% tax path will refer applicants to the relevant civil office for further processing of the application.

It should be clarified that the information provided on this page is for explanatory purposes and does not replace the provisions of the Voluntary Disclosure Procedure or the Implementation Directive.

In any case of inconsistency or dispute – the provisions of the Voluntary Disclosure Procedure will prevail.