Last updated: 8 September 2026
Tax treaties, tax rulings and forms: official links
This page collects the official sources used in day-to-day tax work: the texts of Israel’s tax treaties, the tax rulings database, Israel Tax Authority circulars and instructions, real estate tax forms, calculators and reporting systems. Every link goes to the official gov.il service page, not to an internal system, so it stays valid when the systems behind it change. Pages available only in Hebrew are marked.
Tax treaties
Israel is party to double taxation treaties with several dozen countries. The English text is the binding one; a treaty overrides domestic law where it is more favourable.
- International agreements by country, Ministry of Finance
The texts of the double taxation treaties, by country, with signature and entry-into-force dates. The same database holds investment protection agreements; filter by agreement type.
- Treaties for preventing double taxation and the MLI, Chief Economist
How treaties interact with domestic law, the Multilateral Instrument (MLI) and Israel’s reservations.
- Declaration of payment to a foreign resident and request for reduced withholding, Form 2513Hebrew
The form banks require before transferring a payment abroad. The treaty exemption or reduced rate is claimed on it.
Tax rulings
A preliminary tax ruling binds the Tax Authority towards the taxpayer who obtained it. The published summaries show the Authority’s position on questions the statute does not answer.
- Search the published tax ruling summariesHebrew
The database of published rulings, by number, subject and year.
- Preliminary tax rulings: how to apply
Procedure, required documents and fee. A ruling may be given by agreement or without it.
Circulars, instructions and position papers
The Tax Authority publishes its positions in income tax circulars, real estate tax execution instructions, position papers and the annual list of reportable positions. All are in one database.
- Israel Tax Authority policies and proceduresHebrew
The full database, several hundred items. Filter within the page by type (circulars, position papers) and by subject (income tax, real estate taxation, international taxation). The English version of the database holds only a handful of items.
- Guide for the seller and buyer of a right in real estate, 2026 editionHebrew
The Tax Authority’s annual booklet: reporting duties, deadlines, exemptions and the purchase tax brackets for the current year.
Real estate taxation: declarations and applications
The declaration of a sale or purchase is filed within 30 days of the transaction. A representative files it through the representatives’ system; an unrepresented party files through the service page.
- Declaration of sale and purchase of real estate, Form 7000
The main declaration form. The page also holds Form 7002, the seller’s declaration and self-assessment.
- Declaration of sale and purchase of rights in real estate, Form 7000B
The declaration for rights in real estate by transaction type; details on the service page.
- Declare a real estate transaction without a representativeOnline
Online filing by an unrepresented party, with government identification.
- Land appreciation tax exemption for an additional seller, Form 2988
Where there is more than one seller and each claims the exemption.
- Spreading land appreciation tax over several years, Form 7003
Spreading the real gain over up to four tax years to use lower brackets.
- Request to amend a real estate tax assessment, Form 7085
Under section 85 of the Land Taxation Law, within four years of the assessment.
- Advance payment voucher on account of land appreciation tax, Form 7152Online
The buyer pays the advance on account of the seller’s tax and receives a voucher. Payment lets the buyer obtain the registration certificate without waiting for the seller’s assessment.
- Certificate for registration in the Land Registry, Form 7161
The certificate the Land Registry requires to register the transaction, once the tax is paid or secured.
- Payment voucher or registration certificate, Form 704
Request for a voucher to pay the tax or for the registration certificate where no assessment procedure is open.
- Partial purchase tax exemption for an oleh, Form 2973
The benefit under regulation 12A. The olim forms page collects the other procedures.
Calculators and systems
The Tax Authority calculators compute from the figures entered and are not an assessment. The result is a starting point, not a document.
- Purchase tax simulatorOnline
Purchase tax by type of buyer, type of property and transaction value.
- Land appreciation tax calculator, self-assessmentOnline
The land appreciation tax calculator, with a saved result that can be attached to the declaration.
- Property check in the property tax and land appreciation tax registersHebrew
The properties recorded in the Authority’s registers in the applicant’s name, with a printable document.
- Representatives’ system for real estate taxation (Shevach.net)Representatives
Filing declarations, viewing assessments and file status, and obtaining certificates, with a smart card.
- Payment of real estate tax feesOnline
Fee payment through the government payment server.
Income tax: reporting, withholding and personal area
The services used by an owner of a rented property, a foreign resident with Israeli income, and anyone paying advances.
- Personal area (My Tax), Israel Tax AuthorityOnline
Returns, assessments, certificates and enquiries, with government identification.
- Withholding tax and bookkeeping certificatesOnline
Check any taxpayer’s withholding certificate by file number before paying.
- Opening a file for tax on residential rental income, Form 3302
The 10 percent track under section 122 of the Ordinance. Payment within 30 days of the end of the tax year.
- Reporting and paying income tax advances onlineOnline
Periodic advances without a payment voucher.
- Reduction or cancellation of advances by a representative, Form 2216Representatives
Where expected income is lower than the income on which the advances were set.
- Annual return for individuals for 2025, Form 1301Hebrew
The return, its schedules and the explanatory notes for the latest tax year.
- Income tax refund application, Form 135
A short return for someone not required to file who had excess tax withheld.
- Tax coordination onlineOnline
For anyone with more than one source of income.
This page collects links to official services only and is not legal advice. Services, forms and addresses change; all links were checked on 8 September 2026. David Melnik Law Offices.