m (תיקון קישורים חיצוניים שהלכו קודם ל-:he:)
m (עדכון קישורי רשות המסים לאחר מעבר ל-gov.il)
 
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| שאלה  = <!-- דוגמה: שאלה -->
 
| שאלה  = <!-- דוגמה: שאלה -->
 
| ממשל = To calculate tax credits up to and including 2016 - see [https://taxes.gov.il/Pages/TestNekudotZicuiCalculator.aspx Tax Points Calculator until 31.12.2016 on the Tax Authority website].
 
| ממשל = To calculate tax credits up to and including 2016 - see [https://taxes.gov.il/Pages/TestNekudotZicuiCalculator.aspx Tax Points Calculator until 31.12.2016 on the Tax Authority website].
| ממשל2 = To calculate tax credits for 2017-2018 - see [https://taxes.gov.il/Pages/TestNekudotZicuiCalculator2017.aspx Tax Points Calculator for 2017-2018 on the Tax Authority website].
+
| ממשל2 = To calculate tax credits for 2017-2018 - see [https://secapp.taxes.gov.il/srsimulatorNZ/#/simulator Tax Points Calculator for 2017-2018 on the Tax Authority website].
 
}}
 
}}
 
}}
 
}}
 
{{טפסים
 
{{טפסים
 
| 1 = [https://taxes.gov.il/TaxesFormsList/101%202017.pdf Form 101]
 
| 1 = [https://taxes.gov.il/TaxesFormsList/101%202017.pdf Form 101]
| 2 = [http://taxes.gov.il/TaxesFormsList/itc1301_10.pdf Form 1301 - Annual Report]
+
| 2 = [https://www.gov.il/BlobFolder/service/annual-tax-report-2019/he/Service_Pages_Income_tax_itc1301-2019.pdf Form 1301 - Annual Report]
 
| 3 =  
 
| 3 =  
 
}}
 
}}
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* Applicants must fill out [http://taxes.gov.il/TaxesFormsList/itc101_12.pdf Form 101] and submit it to their employer before the end of the tax year (before the end of December).
 
* Applicants must fill out [http://taxes.gov.il/TaxesFormsList/itc101_12.pdf Form 101] and submit it to their employer before the end of the tax year (before the end of December).
 
* Relevant documentation must be attached, such as: [[Certificate of Blindness/Visual Impairment]] or the minutes from the [[General Disability Medical Committee]] that established disability.
 
* Relevant documentation must be attached, such as: [[Certificate of Blindness/Visual Impairment]] or the minutes from the [[General Disability Medical Committee]] that established disability.
* Those who are [[:he:עובדים עצמאים|self-employed]] must fill out [http://taxes.gov.il/TaxesFormsList/itc1301_10.pdf Form 1301 - Annual Report] and attach the relevant documentation as explained above at the end of the tax year.
+
* Those who are [[:he:עובדים עצמאים|self-employed]] must fill out [https://www.gov.il/BlobFolder/service/annual-tax-report-2019/he/Service_Pages_Income_tax_itc1301-2019.pdf Form 1301 - Annual Report] and attach the relevant documentation as explained above at the end of the tax year.
 
* '''If the tax year has passed''', the employee may submit a [[:he:החזר מס הכנסה|tax reimbursement request]] to the relevant tax assessor's office. [http://taxes.gov.il/Pages/InfoTaxesGovIl/ContactUsIncomeTax.aspx Click here to locate tax assessor's offices according to location]. Reimbursements may be received up to six years retroactively.
 
* '''If the tax year has passed''', the employee may submit a [[:he:החזר מס הכנסה|tax reimbursement request]] to the relevant tax assessor's office. [http://taxes.gov.il/Pages/InfoTaxesGovIl/ContactUsIncomeTax.aspx Click here to locate tax assessor's offices according to location]. Reimbursements may be received up to six years retroactively.
  
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* [[:he:פקודת מס הכנסה|Income Tax Ordinance]] - Section 37
 
* [[:he:פקודת מס הכנסה|Income Tax Ordinance]] - Section 37
 
== Additional Publications == <!--הרחבות ופרסומים-->
 
== Additional Publications == <!--הרחבות ופרסומים-->
*[https://taxes.gov.il/IncomeTax/Pages/IncomeTaxGuides/akalotmassehririm.aspx Tax Breaks for Employees] - Tax Authority website.
+
*[https://www.gov.il/he/departments/guides/income-tax-guide-for--tax-relief-and-tax-coordination Tax Breaks for Employees] - Tax Authority website.
 
== Credits == <!--מקורות-->
 
== Credits == <!--מקורות-->
 
* Original translation performed by [[The Shira Pransky Project]] as part of a grant from [http://www.ifcj.org The Fellowship Fund].
 
* Original translation performed by [[The Shira Pransky Project]] as part of a grant from [http://www.ifcj.org The Fellowship Fund].

Latest revision as of 15:20, 27 February 2020

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 a disability above 90%
The benefit is only granted to married couples and not for common-law marriages
The benefit is worth 2,616 NIS per year and 218 NIS per month (as of 2019).
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 2,616 NIS per year and 218 NIS per month (as of 2019).

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 Rights for People with Medical Disabilities that are not Contingent on Receiving a Disability Pension.

How to Claim It?

Please Note

Government Agencies

Laws and Regulations

Additional Publications

Credits