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Tax Benefits for New Immigrants (5/10 years) in Jerusalem

10-year income tax exemption on foreign income, enhanced tax credits for 5 years, customs exemption on personal effects. Applies to all olim — including Ethiopian-Israelis.

About Jerusalem

Jerusalem, Israel's capital, hosts a large Israeli-Ethiopian community concentrated historically in the Gondar neighbourhood in the north and with significant presence in Kiryat HaYovel and other areas. The city is home to the Centre for Ethiopian Jewish Heritage and several traditional synagogues led by kessim, alongside a broad housing market.

More about the city →

What's included?

Tax exemptions (10 years from aliyah)

  • Exemption on foreign income: salary, interest, dividends, capital gains from foreign source
  • Foreign pension exemption: up to a ceiling
  • Reduced reporting: in the early years, exempt from reporting foreign assets

Enhanced tax credits (5 years)

  • Year 1: 3 extra credit points (~₪9,000)
  • Year 2: 2 points
  • Years 3-5: 1 point per year

Customs exemptions (3 years)

  • Personal effects, vehicle (with conditions), professional equipment
  • Calculated at peak value

How to claim

  1. Register aliyah: immigrant ID + aliyah confirmation from Ministry of Aliyah
  2. Open Tax Authority file: as oleh — automatic
  3. Apply for credit points: via employer (form 101) or accountant
  4. Personal effects: declare to Customs Authority within 3 years

📞 Israel Tax Authority: *4954