Are Bituah Leumi contributions deductible in Israel?

Yes. Bituah Leumi (NII) contributions are 52% deductible from Israeli income tax. The full contribution amount is deductible from the income base used for NII calculation.

Do non-residents pay Bituah Leumi?

Non-residents working in Israel through an Israeli employer pay NII contributions on Israel-source income. Self-employed non-residents may have different obligations.

Israel National Insurance (Bituah Leumi) Calculator

Calculate Israel National Insurance Institute (NII/Bituah Leumi) contributions: 3.5% on income up to 60% of average wage, 12% on income from 60% to 43,370 NIS/month, covering health and social insurance.

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Frequently Asked Questions

Are Bituah Leumi contributions deductible in Israel?

Do non-residents pay Bituah Leumi?