Last updated: 18.10.2026

Purpose of the site

The site provides general information on income tax refunds for salaried employees and on betterment tax (mas shevach) spreading and refunds, and offers eligibility review and filing services with the Israel Tax Authority by Amir Ben Hamou, CPA and jurist.

Limits of the information

The information on the site, including the questions and answers, is general information only. It is not tax advice, not legal advice and not a substitute for an individual review of your data. Tax law changes from time to time (brackets, caps and credit points are updated every year), and some changes may not yet be reflected on the site. Final eligibility is determined solely by the Israel Tax Authority.

Estimates and numerical examples on the site are for illustration only and are marked as approximate. They are not a commitment to any result.

Sources

The information is based on the Land Taxation Law (Betterment and Purchase), 5723-1963, the Income Tax Ordinance [New Version], 5721-1961, Israel Tax Authority implementation circulars, and official guides of the Tax Authority and of "Kol Zchut", as detailed on the Q&A page.

Liability

Use of the site and its information is at the user's sole responsibility. There will be no liability for damage arising from reliance on the information without an individual review.