Checked against official sources · October 19, 2026

Step-by-step guide[This page in Hebrew](https://nayeret.ai/guides/tax-refund/)

# Tax refund for employees in Israel, step by step

If too much tax was deducted from your salary, you can ask for a refund up to 6 years back with form 135, online and free. Attach form 106 from every employer and proof of your tax reliefs.

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.

## When you are likely to get a refund

It is worth checking if one of these happened to you in the last 6 years:

- You worked only part of the year: you started mid-year, were dismissed, resigned, or took unpaid leave (חל"ת) or maternity leave.
- You changed jobs or had two jobs without tax coordination, and one employer deducted tax at a high rate.
- You did not claim credit points you were entitled to: a child born, a degree, army discharge, aliyah, or living in a qualifying locality.
- You donated to an institution approved under section 46 (סעיף 46) and did not get the credit on your payslip.
- You paid into a pension or private life insurance yourself, not through your salary.
- You received unemployment or maternity benefits, and tax was deducted from them.

Why this happens: the tax deducted every month assumes you will earn the same salary all year. At the end of the year, the tax is worked out on your real income and reliefs, and any overpayment is yours. It is not refunded automatically: if you do not have to file an annual report, you ask for it with form 135.

## Which years you can claim

Each tax year is a separate request. In 2026 you can claim for 2020 to 2025, and for 2020 only until 31 December 2026, so start with the oldest year.

## Step by step

- Check your chances in the Tax Authority [refund simulator](https://secapp.taxes.gov.il/shSimulatorMas/main.aspx), without logging in, using the figures from form 106.
- Collect form 106 (טופס 106) from every employer and pension payer of that year, yours and your spouse's. If you do not have it, download it from your personal area on the Tax Authority website.
- Collect the other documents: National Insurance certificates (unemployment, maternity, reserve duty), certificates of payments to provident funds and life insurance, donation receipts, form 161 if you left a job, and documents for reliefs, such as your Teudat Oleh, discharge certificate or form 119.
- Prepare the files. You upload the documents as files. Phone photos can be turned into a PDF and merged into one file per year with our free [image to PDF](https://nayeret.ai/tools/image-to-pdf/) and [merge PDF](https://nayeret.ai/tools/merge-pdf/) tools, without uploading them anywhere.
- File form 135 online: enter the Tax Authority system for opening a tax refund file (מערכת פתיחת תיק להחזר מס), identify yourself and open a file for the request. It is not an active income tax file. Fill in the figures, upload the files and send. Online filing is possible from tax year 2019.
- Wait for the assessment notice (הודעת שומה), which you can also download from your personal area. If you are entitled to a refund, it is paid into the bank account you gave, with linkage differences and interest.

## Form 135: the parts of the form

| Part | Hebrew name | What it is about |
| א | פרטים כלליים | Who the report is about, and special situations, including aliyah or returning to Israel. |
| ב | פרטים אישיים | Your and your spouse's details, addresses, employers and the bank account for the refund. |
| ג | הכנסות מיגיעה אישית | Income from work and pensions. Your salary from form 106 goes here. |
| ד | הכנסות חייבות שאינן מיגיעה אישית | Income from property and capital, such as interest, dividends and rent. |
| ה | הכנסות/רווחים פטורים ובלתי חייבים במס | Exempt income. |
| ו | רווחי הון מניירות ערך סחירים | Gains from selling shares and other traded securities. |
| ז | ניכויים אישיים | Amounts deducted from income before tax, such as loss of working capacity insurance. |
| ח | נקודות זיכוי ממס | All the reasons for credit points, including aliyah, children, army discharge and a degree. |
| ט | זיכויים אישיים | Credits for expenses such as life insurance, pension and donations. |
| י | מחזור למקדמות וניכויים במקור | The tax already deducted. The refund is calculated against it. |

## Form 135 or form 1301?

Form 135 is a short report for employees and pensioners who do not have to file an annual report and only want a refund. Form 1301 is the full annual report, for people who must file one: business owners, controlling shareholders of a company, and employees who must file for other reasons, such as high or additional income. The online form 135 includes preliminary checks of whether you qualify.

## When the money arrives

According to Kol Zchut, for employees the refund should be paid within a year of the assessment, or within two years from the end of the year in which the tax was paid, whichever is later. Linkage differences and interest of 4% a year are added. Missing documents delay the process, so attach form 106 from every employer and all the certificates of that year from the start.

Filing with the Tax Authority is free. Tax refund companies usually charge a percentage of the refund. If your situation is simple (a salary, a few employers, credit points), you can do it yourself.

Most annual certificates, such as form 106 and provident fund certificates, arrive around April, so for last year you usually file only after you have them. And if the year is not over yet, ask your employer to correct the tax in the next payslips, for example after an updated form 101 or tax coordination.

## What to do next

- [Credit points you may have missedAliyah points by month.](https://nayeret.ai/en/credit-points/)
- [Tax refund calculator (Hebrew)](https://nayeret.ai/tools/tax-refund/)
- [Form 135 in HebrewOur full Hebrew page with the official links.](https://nayeret.ai/forms/135/)
- [Glossary of Hebrew terms](https://nayeret.ai/en/glossary/)

## Sources

We checked these facts on the official websites (in Hebrew). If anything differs, the official text is what counts.

- [gov.il: בקשה להחזר מס (טופס 135)](https://www.gov.il/he/service/itc135)
- [Kol Zchut: החזר מס הכנסה](https://www.kolzchut.org.il/he/החזר_מס_הכנסה)
- [Kol Zchut: זיכוי ממס בשל תרומה (סעיף 46)](https://www.kolzchut.org.il/he/זיכוי_ממס_הכנסה_בשל_תרומה_(סעיף_46))
- [gov.il: טופס 135, קובץ PDF לשנת המס 2025](https://www.gov.il/BlobFolder/service/itc135/he/Service_Pages_Income_tax_annual-report-2026_itc135-2025.pdf)