Tax credit points calculator 2026: how many points you are owed
A tax credit point reduces your income tax by ₪2,904 a year, or ₪242 a month (2024 to 2027). The calculator counts your points under the Income Tax Ordinance and shows their value. Compare the result with the points on your payslip: if the payslip shows fewer, you are owed a refund.
Calculator
Choose your sex and fill in what applies to you.
Based on the Income Tax Ordinance. Single parents, reservists, qualifying towns and points for a partner are not included.
What the calculator counts
- Israeli resident: 2.25 points. Women: another half point.
- Children, by the age the child reaches in the tax year. Mothers and fathers have different tables for children from 6.
- A child who is paralysed, blind or has an intellectual disability: 2 more points.
- New immigrants: points by the months since aliyah, up to 54 months.
- Discharged soldiers: up to 2 points a year for 36 months after service.
- Bachelor's, master's or a professional diploma: from the year after you finish.
The calculator does not cover single parents, reservists, residents of qualifying towns or points for a partner. If any of these apply, you have more points.
What to do with the result
- Check how many credit points your employer applied on your payslip.
- If it is fewer than the calculator shows, fill in an updated Form 101 with your employer and attach certificates.
- For earlier years, apply for a tax refund — up to 6 years back.
Frequently asked questions
What is a tax credit point worth in 2026?
₪2,904 a year, ₪242 a month. The value is the same for 2024 to 2027.
How many credit points are there for children?
2.5 in the year of birth, 4.5 at ages 1–2, 3.5 at 3, 2.5 at 4–5. From 6 to 17, mothers get 2 and fathers 1; at 18 mothers get half a point.
How many points does a new immigrant get?
For aliyah from 2022: 1 point in the first year, 3 points a year for the next 18 months, 2 points a year after that and 1 point in the final year.
How do I get points I missed?
Update Form 101 with your employer for this year, and apply for a tax refund for earlier years in your personal area on the Tax Authority website.
Related guides
Tax Credit Points
Each credit point cuts your income tax by ₪242 a month. Children, aliyah, army service, a degree — and missed points can be reclaimed for past years.
Tax Refund for Employees
A refund of tax over-deducted from your salary. You can claim up to 6 years back, yourself and with no fee.
Disabled Child Benefit
For parents of a child with an illness, impairment or dependence on others, from 91 days to 18. ₪1,943–₪9,126 a month, up to a year back.
Sources
This is general information, not legal advice. Amounts are correct as of the review date and change every January.