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Tax credit points for new immigrants: what you get and how to claim
A credit point cuts your income tax by 242 ₪ a month in 2026. New immigrants get extra points for 54 months after aliyah (42 months for aliyah before 2022). You claim them on form 101 at work.
Official forms and government websites are almost always in Hebrew only. That is why we show the Hebrew name of each field or document next to the translation: look for exactly these words on the form.
What a credit point is
A credit point (נקודת זיכוי, nekudat zikui) is a fixed amount taken off the income tax you have to pay. In 2026, one point is worth 242 ₪ a month, or 2,904 ₪ a year.
Points only reduce your tax down to zero. If your tax is lower than the value of your points, you use only part of them, and the rest is not paid to you.
| Who | Points | Worth per month (2026) |
|---|---|---|
| Every Israeli resident (2 points, plus 0.25 for travel) | 2.25 | about 545 ₪ |
| A woman resident (another half point) | 2.75 | about 666 ₪ |
New immigrants: extra points by month since aliyah
The extra points are counted continuously from the date on your Teudat Oleh (תעודת עולה), and the month of aliyah is month 1. Which table applies depends on when you made aliyah:
| Months since aliyah | Points per month | Tax reduction per month (2026) |
|---|---|---|
| Months 1 to 12 | 1 | 242 ₪ |
| Months 13 to 30 | 3 | 726 ₪ |
| Months 31 to 42 | 2 | 484 ₪ |
| Months 43 to 54 | 1 | 242 ₪ |
| Months since aliyah | Points per month | Tax reduction per month (2026) |
|---|---|---|
| Months 1 to 18 | 3 | 726 ₪ |
| Months 19 to 30 | 2 | 484 ₪ |
| Months 31 to 42 | 1 | 242 ₪ |
Based on the 2026 value of one credit point: 242 ₪ a month. The month of aliyah counts as month 1. Your employer spreads the yearly credit over the months, so the amount on your payslip can differ a little.
Months of regular army service and post-secondary studies are not counted in these periods. If your months were not continuous for this or another reason, for example time abroad, contact the assessing officer (פקיד שומה).
Example
You made aliyah on 1 September 2024. September 2024 is month 1, so October 2026 is month 26, in the band of months 13 to 30. That month the immigrant points are worth 726 ₪, on top of the basic points (2.75 points for a woman, about 666 ₪).
Arriving now? According to Kol Zchut, new immigrants and veteran returning residents who arrive between 5 November 2025 and 31 December 2026 may be exempt from tax on income from work or a business in Israel in the years 2026 to 2030. Check with the Tax Authority whether it applies to you before you rely on it.
How to claim the points
- At work: tick item 4 in part ח of form 101, אני עולה חדש/ה (I am a new immigrant), and attach your Teudat Oleh. See starting a job.
- Two jobs or other income: claim the points through tax coordination (תיאום מס) online on the Tax Authority website, or with form 116.
- Missed points in past years: ask for a tax refund with form 135, up to 6 years back.
Other common credit points
- Children: the number of points for each child depends on the child's age in the tax year, and is highest in the first years.
- Single parent (the other parent died or is not registered): one more point.
- Discharged soldier or national service: 1 or 2 points, depending on the length of service, for 36 months from the month after discharge.
- Degree from a recognized Israeli institution: a bachelor's degree gives 1 point a year for up to 3 years, from the tax year after you finish (if you finished in 2023 or later). A master's degree: half a point, for up to 2 years. You attach form 119.
- Combat reservist: points in the tax year after the service, by the number of combat reserve days. You need an IDF confirmation.
How to use our Hebrew credit points calculator
Our credit points calculator works out your points for 2026 and what to tick in form 101. It runs in your browser and nothing is sent. Choose English in the bar at the top to see a short English line under each field.
| Hebrew label | In English | What to do |
|---|---|---|
| אישה, גבר | Woman, man | Choose one. The result appears only after this choice. |
| אני תושב/ת ישראל | I am an Israeli resident | Leave it ticked if you live in Israel. |
| הוספת ילד, שנת לידה | Add a child, year of birth | Add every child who is under 19 this year. |
| מי מקבל את הנקודות של "האם" | Who gets the "mother's" points | A couple living together: the woman. |
| שירות צבאי או לאומי | Army or national service | לא שירתתי means did not serve. If you served, choose the month and year of discharge. |
| תואר אקדמי שסיימתם | Academic degree you completed | Only from a recognized Israeli institution. |
| עליתי לישראל | I immigrated to Israel | Tick it, then choose חודש העלייה (month of aliyah) and שנת העלייה (year of aliyah). |
| ימי מילואים כלוחם/ת | Combat reserve days | Only with a confirmation from the IDF. |
| משכורת ברוטו חודשית | Gross monthly salary | Optional: shows how much tax you actually save. |
| למלא את טופס 101 עם זה | Fill in form 101 with this | Takes your answers to the form 101 filler, in this browser tab only. |
Want to double-check? The Tax Authority has an official credit points simulator (in Hebrew).
What to do next
Sources
We checked these facts on the official websites (in Hebrew). If anything differs, the official text is what counts.