Tax Law

Israeli tax law is built from primary legislation enacted by the Knesset, secondary rules, and administrative materials published by the Israel Tax Authority.

For legal work, use the Hebrew official record and amendment history in the Knesset National Legislation Database as source evidence. Knesset law-record links open the official law card and amendment history; they are not consolidated current texts. Israel Tax Authority guidance is important for practice, but it should be read together with the statute, regulations, circulars, and case law.

Official sources:

• Knesset National Legislation Database
• Israel Tax Authority

Core Tax Legislation

Area	Primary law	Hebrew name	Official record
Income tax	Income Tax Ordinance	פקודת מס הכנסה	Knesset record
Value added tax	Value Added Tax Law, 1975	חוק מס ערך מוסף, התשל"ו-1975	Knesset record
Real estate taxation	Real Estate Taxation Law	חוק מיסוי מקרקעין (שבח ורכישה), התשכ"ג-1963	Knesset record
Purchase tax	Purchase Tax Law	חוק מס קנייה (טובין ושירותים), התשי"ב-1952	Knesset record
Customs	Customs Ordinance	פקודת המכס	Knesset record
Excise	Fuel Excise Law, 1958	חוק הבלו על דלק, התשי"ח-1958	Knesset record
Investment incentives	Encouragement of Capital Investments Law, 1959	חוק לעידוד השקעות הון, התשי"ט-1959	Knesset record
Cash-use restrictions	Reduction of Use of Cash Law, 2018	חוק לצמצום השימוש במזומן, התשע"ח-2018	Knesset record

Main Topics

• Income Tax
• Value Added Tax
• Real Estate Taxation
• Israel Tax Authority Guidance