Renting out an apartment in Israel is tax free up to ILS 5,654 a month
In 2026 residential rental income is exempt up to ILS 5,654 a month, partially up to ILS 11,308; the amount is frozen from 2025 to 2027. Other regimes: 10% of gross income or the general scale with deductible expenses. From the 2024 tax year the lease is attached to the return.
What this changes in the calculation
For an apartment in Israel, tax on rent up to the threshold is 0, above it 10% of gross income or the scale.
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