Israeli gross-to-net salary in 2026
Take-home pay is gross salary minus income tax, National Insurance and health tax, and your own pension and study-fund deposits. These are the 2026 figures Moneta's salary calculator uses.
Income-tax brackets for 2026
| Annual income | Monthly income | Rate |
|---|---|---|
| Up to ₪84,120 | Up to ₪7,010 | 10% |
| ₪84,120 – ₪120,720 | ₪7,010 – ₪10,060 | 14% |
| ₪120,720 – ₪228,000 | ₪10,060 – ₪19,000 | 20% |
| ₪228,000 – ₪301,200 | ₪19,000 – ₪25,100 | 31% |
| ₪301,200 – ₪560,280 | ₪25,100 – ₪46,690 | 35% |
| Above ₪560,280 | Above ₪46,690 | 47% |
On top of the brackets, a 3% surtax applies to annual income above ₪721,560 — which is why the top rate is often quoted as 50%.
Credit points
Credit points reduce the tax itself, not the income it is charged on. In 2026 one point is worth ₪242 a month, ₪2,904 a year. A resident man usually starts with 2.25 points and a resident woman with 2.75; children, an academic degree, army service and immigration can add more.
National Insurance and health tax
Charged on each month's pay: 4.27% on the part up to ₪7,703, and 12.17% on the part from there up to the ₪51,910 ceiling. Nothing is charged above the ceiling. Your employer pays its own share on top — 4.51% and 7.6% — which does not come out of your pay.
Pension and study fund
Your own pension deposit is not deducted from taxable income. Instead it earns a 35% tax credit on deposits of up to 7% of insured income, capped at ₪9,700 a month. Employer study-fund (keren hishtalmut) deposits are tax-free on a salary of up to ₪15,712 a month.
Frequently asked questions
How much is a credit point worth in 2026?
₪242 a month, or ₪2,904 a year.
What is the top income-tax rate in Israel in 2026?
47% on income above ₪560,280 a year, plus a 3% surtax on income above ₪721,560 — 50% at the very top.
Is National Insurance charged above the ceiling?
No. In 2026 nothing is charged on monthly income above ₪51,910.