Osek patur ceiling 2026

₪122,833 of annual turnover from 1 January 2026, per the Israel Tax Authority. In 2024 and 2025 it was ₪120,000. Turnover is all income from all your businesses before expenses, not profit. Anyone at or under the ceiling and outside the professions that must register as osek murshe can be an osek patur.

Under Section 1 of the VAT Law, an osek patur is someone whose turnover does not exceed the ceiling. If you pass it, you must move to osek murshe, charge VAT and report it. Regulation 8 of the registration regulations requires notifying the VAT office within 15 days of an event that changes your registration. Ask the VAT office or an accountant exactly when VAT applies.

Regulation 13 of the VAT registration regulations requires osek murshe registration regardless of turnover. These include lawyers, accountants, tax advisers, bookkeepers, engineers, architects, technicians, economists, management consultants, translators, appraisers, insurance agents, doctors, psychologists, physiotherapists, vets, driving schools, real estate and car dealers or brokers, and registered companies.

Under Regulation 15, an osek patur declares the previous year's turnover by 31 January each year. It is filed online on the Tax Authority site, by you or your representative, at no cost.

Yes. Under Section 59 of the VAT Law, an osek murshe whose turnover stays under the required amount for two consecutive years is registered as osek patur, at the director's initiative or on request. This does not apply to the professions in Regulation 13.