An estimate only, not tax adviceThe calculation uses the official 2026 figures but is simplified: it leaves out pension and study-fund deposits, extra credit points (children, degree, army discharge, qualifying town), advance payments you've made and other personal circumstances. Before making any decision, talk to an accountant or tax advisor.
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What does a freelancer keep?
Enter income and expenses for a full year. For an osek murshe: without VAT.
Osek patur or osek murshe?
An osek patur (exempt dealer) doesn't charge VAT as long as yearly turnover stays under the ceiling. See where you stand.
Employee: what reaches your account?
A simple calculation: income tax plus the employee's share of national insurance and health tax. No pension, study fund or salary benefits.
The figures behind the calculation
Official figures for tax year 2026, including the widening of the 20% and 31% brackets that took effect retroactively from January 2026.
- Israel Tax Authority: salary income tax tables, January 2026 onwards (Hebrew)
- Ministry of Finance, wage division: 2026 tax brackets and credit point (Hebrew)
- Israel Tax Authority: VAT amounts and rates (osek patur ceiling) (Hebrew)
- National Insurance Institute: self-employed contribution rates (Hebrew)
- National Insurance Institute: employee contribution rates (Hebrew)
- Kol Zchut: income tax credit points (Hebrew)
Everything is calculated in your browser. The numbers you type are never sent anywhere or stored.
Freelancer tax — frequently asked questions
What is the osek patur ceiling in 2026?
The maximum yearly turnover for an osek patur (exempt dealer) in 2026 is ₪122,833. Above it you become an osek murshe and must charge VAT. The "Osek patur or murshe?" tab shows where you stand.
What's the difference between osek patur and osek murshe?
An osek patur doesn't charge VAT to clients and can't offset VAT on expenses, as long as turnover stays under the ceiling. An osek murshe charges VAT, reports it, and can offset input VAT. Both pay income tax and national insurance on their profit.
How much tax does a freelancer pay?
It depends on the profit (income minus deductible expenses): income tax by brackets, national insurance and health tax, less credit points. This calculator shows the estimated net per year and per month.
Does the calculator include national insurance and health tax?
Yes. On the "Self-employed" tab the calculation includes income tax, national insurance and health tax. It does not include pension or study-fund deposits, so your actual net may be slightly lower.
Do I need to sign up to use the calculator?
Yes, you need a free account. Signing up takes a minute, with Google or email, no credit card, and the calculator itself is completely free. The explanation, figures and FAQ on this page are open to everyone.
Does the calculator work for employees too?
Yes. In the "Employee" tab you enter a monthly gross salary and get an estimate of the net after income tax and the employee's share of national insurance and health tax, without pension or study-fund deductions.
How do I keep track of income and expenses during the year?
With a free Excel income and expenses template (in Hebrew) that totals each month and works out the profit. Put the year's totals into the calculator to estimate the tax. The guide to tracking income and expenses in Excel (in Hebrew) explains how to use it.