Tax Law
Value Added Tax
Israeli VAT legislation and practice notes
Israel's VAT system is based on the Value Added Tax Law, 1975.
Knesset record links open the official law card and amendment history. They do not provide a consolidated current text of the statute.
| Source | Hebrew name | Official record |
|---|---|---|
| Value Added Tax Law, 1975 | חוק מס ערך מוסף, התשל"ו-1975 | Knesset record |
Business-Law Reading Map
- registration as a dealer or financial institution;
- taxable transactions, imports and services;
- zero-rated transactions and exemptions;
- input tax recovery;
- invoices, books and periodic reporting;
- cross-border services and platform transactions;
- penalties, assessments and dispute procedure.
For practical implementation, check Israel Tax Authority guidance and current forms in addition to the statutory text.
Income Tax
Income Tax Ordinance and business income taxation in Israel
Real Estate Taxation
Israeli land appreciation tax and purchase tax sources
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