Last updated: 3 September 2026
Official forms and procedures for olim and returning residents
This page collects the government services that an oleh or returning resident needs at the point where an administrative matter turns into a legal one: status, tax residence, days of presence, National Insurance and purchase tax. Every link goes to the official service page rather than to an internal system, so it stays valid when the systems behind it change.
Status and certificates, Ministry of Aliyah and Integration
Status at the Ministry (oleh, returning minor, returning resident) is not the same as status for tax purposes, but the certificate is a condition of the benefits.
- Procedure for checking eligibility at the Ministry of Aliyah and IntegrationOnline
For applicants in Israel: an online questionnaire, supporting documents, and an answer within days.
- Examining eligibility for the status of a returning residentOnline
Online questionnaire or a form to download, for a determination of eligibility in principle.
- Who is a returning resident? The Ministry definitionsHebrew
Returning resident, returning minor and citizen oleh under the Ministry rules. Note: two years abroad for Ministry status, against ten years for a veteran returning resident under the Income Tax Ordinance.
- Appeals committee of the Ministry of AliyahHebrew
Composition of the committee and how to apply, through the nearest regional office.
- Request for an acclimation year (shnat histaglut)Online
To be filed within 90 days of receiving status. An acclimation year defers the start of tax residence by a year.
- Request for change of status to oleh, Population AuthorityHebrewIn person
For applicants in Israel who are eligible under the Law of Return.
Days of presence, Population and Immigration Authority
The document on which everything else rests.
- Request an Israel entry and exit reportOnlineIn person
Free for the first request each day. Online for applicants physically in Israel, at an office, by post, or through a lawyer holding a power of attorney. The online route covers seven years back; for a longer period apply at an office.
Income tax, Israel Tax Authority
The benefits for olim and veteran returning residents, and the temporary order for 2026 to 2030.
- Application for realizing eligibility for tax reliefs for new immigrants and veteran returning residents, 2026 to 2030Online
The service page for the temporary order: Form 116ע, the tax coordination eligibility simulator, and Income Tax Circular 7/2026. The simulator tests the conditions for relief through payroll during the year; a person who fails the days-of-presence rule may still claim the exemption in the annual return.
- Tax coordination eligibility simulatorxlsxHebrew
Excel file, a mandatory annex to Form 116ע. Run it as a self-check before filing anything.
- Income Tax Circular 7/2026, the temporary orderPDFHebrew
The Tax Authority guidance on the Encouragement of Aliyah and Return to Israel Law.
- Encouragement of Aliyah and Return to Israel Law (Temporary Order), 5786-2026Hebrew
The text of the law in the Knesset national legislation database.
- Guide to income tax benefits for new immigrantsHebrew
The Tax Authority guide: credit points, the exemption on foreign income, the acclimation year, reporting duties.
- Make an income tax coordination onlineOnline
For employees, free of charge.
- Annual return for individuals, Form 1301OnlineHebrew
The return in which the exemption is claimed where no advance certificate was issued.
Real estate taxation
The purchase tax benefit for an oleh under Regulation 12A.
- Application for partial purchase tax exemption for an immigrant, Form 2973
Once for a residential home and once for a business property, in the window from one year before aliyah to seven years after. The decision arrives with the assessment notice.
National Insurance and health insurance
Residence for National Insurance is determined separately from tax residence, and can be appealed to the Labour Court.
- Determining residence for a returning residentHebrew
An online declaration before arrival or a questionnaire after arrival, with documents showing the move of the centre of life.
- Residence questionnaire for a person returning from abroad, Form 628OnlineHebrew
The online form itself.
- Medical services for returning residentsHebrew
A waiting period of up to six months, which can be bought out by a special payment.
This page collects links to official services only and is not legal advice. Services, forms and addresses change; every link was checked on 3 September 2026. David Melnik Law Offices.