Facts
- Combined corporate income tax rate
- 23.0 % (2023)
- Top statutory personal income tax rate
- 50.0 % (2022)
- Tax revenue, % of GDP
- 23.2 % (2024)
- Top marginal rate incl. employee social security
- 50.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 23.0 % (2023)
- Corporate income tax rate, sub-central
- 0.0 % (2023)
- Central CIT rate net of sub-central deduction
- 23.0 % (2023)
- Top marginal income tax rate (PIT only)
- 50.0 % (2022)
- Top rate threshold, × average wage
- 3.84× (2022)
- Average annual wage, US$ PPP
- $49,026 (2022)
- Average annual wage, national currency
- 172,609 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 50.0 % (2024)
- Taxes on goods and services, % of value added
- 11.7 % (2024)
- ISO code
- ISR
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 23.2 % |
| 2023 | 22.1 % |
| 2022 | 25.0 % |
| 2021 | 24.6 % |
| 2020 | 22.0 % |
| 2019 | 22.3 % |
| 2018 | 22.8 % |
| 2017 | 24.3 % |
| 2016 | 23.1 % |
| 2015 | 23.1 % |
| 2014 | 22.9 % |
| 2013 | 22.5 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 50.0 % |
| 2023 | 51.0 % |
| 2022 | 51.2 % |
| 2021 | 49.0 % |
| 2020 | 46.1 % |
| 2019 | 45.6 % |
| 2018 | 45.5 % |
| 2017 | 48.6 % |
| 2016 | 43.7 % |
| 2015 | 43.3 % |
| 2014 | 42.1 % |
| 2013 | 42.9 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 11.7 % |
| 2023 | 10.7 % |
| 2022 | 12.3 % |
| 2021 | 12.5 % |
| 2020 | 11.7 % |
| 2019 | 12.0 % |
| 2018 | 12.4 % |
| 2017 | 12.5 % |
| 2016 | 13.1 % |
| 2015 | 13.2 % |
| 2014 | 13.4 % |
| 2013 | 13.0 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 23.0 % |
| 2022 | 23.0 % |
| 2021 | 23.0 % |
| 2020 | 23.0 % |
| 2019 | 23.0 % |
| 2018 | 23.0 % |
| 2017 | 24.0 % |
| 2016 | 25.0 % |
| 2015 | 26.5 % |
| 2014 | 26.5 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 23.0 % |
| 2022 | 23.0 % |
| 2021 | 23.0 % |
| 2020 | 23.0 % |
| 2019 | 23.0 % |
| 2018 | 23.0 % |
| 2017 | 24.0 % |
| 2016 | 25.0 % |
| 2015 | 26.5 % |
| 2014 | 26.5 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Top statutory personal income tax rate
| Period | Value |
|---|---|
| 2022 | 50.0 % |
| 2021 | 50.0 % |
| 2020 | 50.0 % |
| 2019 | 50.0 % |
| 2018 | 50.0 % |
| 2017 | 50.0 % |
| 2016 | 50.0 % |
| 2015 | 50.0 % |
| 2014 | 50.0 % |
| 2013 | 50.0 % |
| 2012 | 48.0 % |
| 2011 | 45.0 % |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Israel 2024 | — | — | 23.2 % |
| Israel 2023 | 23.0 % | — | 22.1 % |
| Israel 2022 | 23.0 % | 50.0 % | — |
| Israel 2021 | 23.0 % | 50.0 % | — |
| Israel 2020 | 23.0 % | 50.0 % | — |
| Israel 2019 | 23.0 % | 50.0 % | — |
| Israel 2018 | 23.0 % | 50.0 % | — |
| Israel 2017 | 24.0 % | 50.0 % | — |
| Israel 2016 | 25.0 % | 50.0 % | — |
| Israel 2015 | 26.5 % | 50.0 % | — |
| Israel 2014 | 26.5 % | 50.0 % | — |
| Israel 2013 | 25.0 % | 50.0 % | — |
| Israel 2012 | 25.0 % | 48.0 % | — |
| Israel 2011 | 24.0 % | 45.0 % | — |
| Israel 2010 | 25.0 % | 45.0 % | — |
| Israel 2009 | 26.0 % | 46.0 % | — |
| Israel 2008 | 27.0 % | 47.0 % | — |
| Israel 2007 | 29.0 % | 48.0 % | — |
| Israel 2006 | 31.0 % | 49.0 % | — |
| Israel 2005 | 34.0 % | 49.0 % | — |
| Israel 2004 | 35.0 % | 49.0 % | — |
| Israel 2003 | 36.0 % | 50.0 % | — |
| Israel 2002 | 36.0 % | 60.5 % | — |
| Israel 2001 | 36.0 % | 50.0 % | — |
| Israel 2000 | 36.0 % | 50.0 % | — |
| Israel 1999 | — | — | 24.7 % |
| Israel 1998 | — | — | 24.7 % |
| Israel 1997 | — | — | 25.6 % |
| Israel 1996 | — | — | 25.2 % |
| Israel 1995 | — | — | 25.7 % |