Introduction:

Foreign workers employed in the nursing field only are entitled to 2.25 income tax credit points
Beginning in 2018, foreign workers in all other fields are entitled to 1 income tax credit point (in 2017 they were entitled to 0.5 credit points)
Female foreign workers working in any field are entitled to an additional 0.5 credit points
For more information see the Income Tax Regulations detailed at the bottom of this page


Unlike Israeli workers, foreign workers may be entitled to income tax credit points.

  • 2003-2014 - legal foreign workers (men and women) in all fields were entitled to 2.25 credit points. Women foreign workers were entitled to an additional 0.5 credit points (for a total of 2.75 points).
  • 2015-2016 - The regulations reorganized the distribution of income tax credit points to foreign workers as follows:
    • Legal foreign workers (men and women) in the nursing field only were entitled to 2.25 credit points.
    • Legal female foreign workers in any field were entitled to 0.5 credit point (meaning that women working in the nursing field were entitled to 2.75 credit points and women in any other field were entitled to 0.5 credit points).
    • Foreign workers (men) employed in any field aside from nursing weren't entitled to any credit points.
  • 2017-
    • Legal foreign workers (men and women) employed in the nursing field only were entitled to 2.25 credit points.
    • Legal foreign workers (men and women) employed in any field aside from nursing were entitled to 0.5 credit points.
    • Female foreign workers, employed in any field were entitled to an additional 0.5 credit point (meaning that women in the nursing field received 2.75 credit points and those working in all other fields received 1 tax credit point).
  • 2018-
    • Legal foreign workers (men and women) employed in the nursing field only are entitled to 2.25 credit points.
    • Legal foreign workers (men and women) employed in any field aside from nursing are entitled to 1 credit point.
    • Female foreign workers, employed in any field were entitled to an additional 0.5 credit point (meaning that women in the nursing field received 2.75 credit points and those working in all other fields received 1.5 credit points).

A foreign worker employed for only part of the year

  • A foreign worker employed for only part of the year will receive credit points relative to the length of his employment.
  • The credit points he is entitled to are calculated by dividing the number of credit points he would get if he worked a full year, dividing that by 12 and then multiplying by the amount of months he actually worked.
Example
A foreign nursing care worker that worked 8 months during the year
  • The maximum number of credit points that a foreign nursing care worker would get if he worked a full year is 2.25.
  • We divide that number of credit points (2.25) by 12 and then multiply the result by 8 (the number of months he worked in that year).
  • The worker is entitled to a total of 1.5 credit points for that year, according to the calculation of 2.25/12 X 8.

Who is Eligible?

  • Legal foreign workers (male and female)
  • The regulations classify a "legal foreign worker" as someone who meets all of the following conditions:

How to Claim It?

  • The right is given automatically. The employer should deduct the value of the tax credit points from the tax deducted from the foreign worker's salary.

Please Note

  • The credit points detailed above are the only tax credit points that foreign workers (men and women) are entitled to. Aside from these credit points, foreign workers (men and women) are not entitled to any other tax credit points.

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