Introduction:

An employee whose spouse has no income is eligible for one income tax credit point if one of the partners is blind, has reached retirement age, or has disability above 90%
The benefit is only granted to married couples and not for common-law marriages
The benefit is worth 2580 NIS per year and 215 NIS per month (as of 2017).
To calculate tax credits up to and including 2016 - see Tax Points Calculator until 31.12.2016 on the Tax Authority website.
To calculate tax credits for 2017-2018 - see Tax Points Calculator for 2017-2018 on the Tax Authority website.

According to the Income Tax Ordinance (Section 37), someone who is employed whose spouse has no income is eligible for one income tax credit point if one of the partners is blind, has reached retirement age, or has disability above 90%.

  • The benefit is worth 2580 NIS per year and 215 NIS per month (as of 2017).

Who is Eligible?

Tip
Any person who wishes to establish (general) medical disability from the National Insurance Institute without making a claim for a disability pension can apply to the Tax Authority and be examined by the Income Tax Exemption Medical Committee.
For example: A man who has suffered an illness that results in disability after reaching retirement age and can not submit a claim for disability pension due to his age, but wishes to receive benefits granted due to medical disability (that are not conditional on receipt of a disability pension).

How to Claim It?

Please Note

Government Agencies

Laws and Regulations

Additional Publications

Credits