preface

112
TAXATION
(3) Location of fixed or permanent business or work.
(4) Location of active material economic interests.
(5) Location of activity in organizations, associations or
institutions.
(c) In addition to the said qualitative criteria, the legislation
prescribes “reinforcements”, the existence of which provide
evidences of the individual’s “center of life” in Israel.
One of the reinforcements prescribes that an individual’s
presence in Israel for 183 days or more in a certain year is
evidence of his “center of life” in Israel during that year.
Another reinforcement prescribes that an individual’s
presence in Israel for 30 days or more in a certain year, and
total presence in Israel of 425 days or more during that year
and the two previous ones, is evidence of his “center of life”
in Israel during that year.
(d) It should be noted that the above reinforcements may be
refuted by either the individual or the tax authorities.
8.2.3.2. Tax brackets on an individual’s income from personal effort
in 2011:
Income
NIS
On each NIS from initial 68,840
On each NIS from next 43,080
On each NIS from next 64,920
On each NIS from next 86,040
On each NIS from next 227,880
On each NIS from next 482,760
Accrued
Income
NIS
6,840
103,920
168,840
254,880
482,760
Rate
%
10
14
23
30
33
45
Tax
NIS
6,840
6,031
14,932
25,812
75,200
Accrued
Tax
NIS
6,840
12,115
27,047
52,859
128,059
The tax brackets on an individual’s income from personal effort
will be gradually reduced until 2016 to a maximum rate of 39%.
BDO Israel