Reporting 2025 Rental Income in Israel

What are my options for reporting rental income?

Below is a summary of the three taxation routes for residential property rental income in Israel.

We would like to help you to ascertain which route is best for your circumstances.

For your convenience, we are offering you a brief summary below as well as a video that takes you through your options outlining the benefits of each route.

Please take your time to review the information to determine which route suits your situation best.

We are, of course, happy to assist you with any questions you have.

Click on the image to view the summary.

Click on the image to view video.

I’ve decided to go with the 10% Tax Route.  Now what?

If you choose to file via the 10% Reduced Tax Route for your residential rental income, please be aware that the ITA has introduced new protocols and our clients have two reporting options.

• • • Taxpayers wishing to self-report must now create an account on the Mas Hachnasa portal. Detailed instructions on how to set up your account can be found here.  (Please note that the portal and all instructions are in Hebrew.)

• • • Clients who prefer professional assistance may submit their information via a user-friendly online form. Please note that since the ITA requirements have changed, we require more information than in previous years. Please follow the form instructions. If you have any questions, please contact us at [email protected].

Please note that the payment deadline is January 30^th 2026, after which interest and linkage will apply.