10-Year Tax Exemption on Foreign Income for New Immigrants and Returning Residents in Israel (2026)
New immigrants (Olim) and senior returning residents (after 10+ years abroad) are exempt from Israeli tax on foreign-sourced income (including capital gains, interest, dividends, pensions, and rental income from abroad) for 10 years from the date of immigration/return.
Israel · Special Tax Regime · 2026
Last reviewed:
How it works
New immigrants (Olim) and senior returning residents (after 10+ years abroad) are exempt from Israeli tax on foreign-sourced income (including capital gains, interest, dividends, pensions, and rental income from abroad) for 10 years from the date of immigration/return. They also receive tax credits (credit points) and are not required to report foreign assets.
Who qualifies?
New immigrants (Olim Chadashim) and returning residents who lived abroad for 10+ years
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Israel top rate | 47% |
Calculate your take-home under 10-Year Tax Exemption on Foreign Income for New Immigrants and Returning Residents
Enter your salary and select Israel + the olim-tax-exemption regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.