Income Tax

The main income tax statute is the Income Tax Ordinance.

Knesset record links open the official law card and amendment history. They do not provide a consolidated current text of the ordinance.

Source	Hebrew name	Official record
Income Tax Ordinance	פקודת מס הכנסה	Knesset record
Income Tax Law: Taxation Under Inflation Conditions, 1982	חוק מס הכנסה (מיסוי בתנאי אינפלציה), התשמ"ב-1982	Knesset record
Income Tax Law: Adjustments Due to Inflation, 1985	חוק מס הכנסה (תיאומים בשל אינפלציה), התשמ"ה-1985	Knesset record
Encouragement of Capital Investments Law, 1959	חוק לעידוד השקעות הון, התשי"ט-1959	Knesset record

Business-Law Reading Map

• corporate income and taxable business profits;
• residency and source rules for companies and individuals;
• capital gains and participation in Israeli or foreign entities;
• withholding tax, reporting duties and advance tax payments;
• loss utilisation and reorganisations;
• incentives for preferred enterprises and approved investments.

Administrative practice is developed through Israel Tax Authority circulars, professional positions, forms and assessment guidance. Those materials should be checked against the current statutory text.