Israel Withholding tax rates
Israel Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Israel levies on payments to foreign residents - dividends, interest and royalties/other chargeable payments - each at its domestic statutory rate before any double-tax agreement relief. Levied under the Income Tax Ordinance (pkudat mas hachnasa): s. 125B (dividends), s. 125C (interest), s. 126 (corporate rate), and the withholding mechanics of ss. 164/170 with the Income Tax Regulations (Deduction from Interest, Dividend and Certain Profits) 5766-2005 and (Deduction from Payments to a Foreign Resident) 5753-1992. Administered by the Israel Tax Authority.
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What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Israel's rates split by BOTH payment type AND recipient: dividends 25% generally but 30% to a 'substantial shareholder' (baal menaya mahuti, broadly a 10%-or-more holder now or in the preceding 12 months); interest 25% for individuals but 15% where the underlying asset is not CPI-linked, and the 23% corporate rate for bodies of persons; royalties and other chargeable payments to foreign residents default to 25% for individuals and the 23% corporate rate for bodies of persons under s. 170(a). A caller wanting a number must name the payment type AND recipient type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often substantially, and whether relief is available depends on the recipient's residence, beneficial ownership and in some treaties an ownership percentage. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic law also lets the Assessing Officer set a different rate or authorise payment without deduction by certificate (s. 170(a)), which is routine practice for remittances abroad; and various domestic exemptions exist for foreign residents (e.g. certain foreign-resident bank deposits and certain traded-bond interest). CONFIDENCE IS 'mixed', NOT 'primary': every rate below was verified against the verbatim Hebrew text of the primary instruments (Income Tax Ordinance sections and the 2005/1992 withholding regulations), but that text was retrieved from full-text legal mirrors (Wikisource consolidated Ordinance, Nevo for the regulations) rather than an official gov.il consolidation, and cross-checked against PwC's Israel corporate withholding summary. The Israel Tax Authority publishes no single official rates page equivalent to SARS's. The series effective_from is 2018-01-01, when the corporate rate (which sets the body-of-persons withholding) reached 23%; the 25%/30% and 25%/15% schedular structure dates from the 1 January 2012 tax changes.
Get it programmatically
curl https://asiaref.dev/v1/il/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/il/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/il/withholding-taxOther Israel series: Bank of Israel interest rate · VAT standard rate (מס ערך מוסף) · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · statutory interest rate · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Japan · Jordan · Kazakhstan · Kuwait · Malaysia · all 28