- The various income limits are established for:
- Earned income only.
- Earned income (if any) and unearned income. The exemption for unearned income will be granted only in cases where the earned income is less than the income limit set (or there was no earned income).
- Earned income (if any) and unearned income, including interest income on financial compensation or insurance claims paid due to personal injury. This exemption will also be granted only in cases where the earned income is lower than the limit set for it (or there was no earned income).
- The same exemption limits also apply to people who have a determined medical disability of 100% (or more than 90% according to a special calculation). For more information an income limit amounts see Income Tax Exemption for People with Medical Disability.
How to Claim It?
- Fill out Form 1516 - "Request for Tax Exemption".
- Bring the Certificate of Blindness/Visual Impairment to the tax assessor's office nearest to your place of residence to submit the form. *
- If the tax exemption also applies to previous years, it is possible to receive up to six years’ worth of relevant tax refunds retroactively.
Laws and Regulations
- The Income Tax Ordinance - Section 9(5)
- Table to help calculate income tax from your salary from January 2018 and onwards on the Tax Authority website.
- Know your Rights and Obligations Pamphlet on the Tax Authority website.
- Income Tax Circular Regarding Calculation of the Limitation Period for Submitting an Income Tax Exemption Request due to Disability
- Original information regarding the blind and visually impaired was primarily based on the Guide to Rights and Services for the Blind in Israel from the Blind Services Department (Rehabilitation Branch, Ministry of Social Affairs and Social Services), and was uploaded to the site with the assistance of Blind Services Department grant recipients.
- Original translation performed by The Shira Pransky Project as part of a grant from The Fellowship Fund.