Israel · Tax Year 2026
Health Tax (דמי ביטוח בריאות)
Health tax is deducted from the employee's salary only — unlike Bituach Leumi there is no employer share. It funds Israel's national health insurance system (ביטוח בריאות ממלכתי).
Important: Non-payment does not revoke healthcare rights — medical services continue regardless of collection status.
2026 Rates
| Monthly income | Rate | Paid by |
|---|---|---|
| ₪0 – ₪7,703 | 3.23% | Employee only |
| ₪7,703 – ₪51,910 | 5.17% | Employee only |
| Above ₪51,910 | 0% | — |
Health tax is always applied to gross income — before any deductions including pension.
Example — ₪10,000 gross salary
₪7,703 × 3.23%₪248.8
₪2,297 × 5.17% (₪10,000 − ₪7,703)₪118.8
Total health tax₪367.6
Additional Notes
- Same threshold and ceiling (₪7,703 / ₪51,910) as Bituach Leumi.
- Self-employed individuals pay at the same rates, directly to the NII.
- Old-age pension recipients are exempt from health tax on their pension income.
- Minimum health tax for individuals with no income: ₪123/month (2026).
Source: kol-zchut.org.il · Tax year 2026 · For guidance only — consult a licensed tax advisor for binding advice.