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Commentary

IS1.9.1 Income tax

Israel

IS1.9.1ÌýÌýÌýÌý Income tax

Tax returns are filed on a calendar year basis. The filing deadline is 30 April and is subject to extensions. Penalties are levied for late filing and interest is charged at the official rate (currently 4%) on overdue tax.

Where tax is withheld at source then a tax return may not be required.

A non-resident employee will not be required to file an Israeli

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