Non-resident individuals earning income from Israel are subject to income tax on Israeli sourced income, and capital gains tax on Israeli sourced gains, subject to special non-resident exemptions. Non-residents are taxed at the same rates as Israeli residents (2.1).
For example, interest paid to a non-resident from deposits of foreign currency with an Israel bank is exempt from tax, subject to certain conditions. Similarly, interest income paid to foreign investors on their commercial investments in Israeli corporate
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Web page updated on 17 Mar 2025 13:57