If you're a non-Israeli resident, you may be subject to withholding tax. The maximum rate is 25%, but a reduced rate, including exemption, may apply if there is a tax treaty between your country and Israel.
When filling out your tax form, if you do not include a valid tax identification number, your tax withholding rate will default to 25%.
Tax treaty rates are subject to change based on the tax treaty agreements between your country of residency and Israeli. The rates are as follows:
Country | Rate |
Armenia | 10% |
Australia | 5% |
Austria | 0% |
Azerbaijan | 10% |
Belarus | 5% |
Belgium | 10% |
Brazil | 10% |
Bulgaria | 13% |
Canada | 10% |
China | 10% |
Czech Republic | 5% |
Denmark | 0% |
Finland | 10% |
France | 10% |
Georgia | 0% |
Germany | 0% |
Greece | 10% |
Hungary | 0% |
India | 10% |
Ireland | 10% |
Italy | 10% |
Jamaica | 10% |
Latvia | 5% |
Lithuania | 10% |
Macedonia | 5% |
Malaysia | 25% |
Mexico | 10% |
Moldova | 5% |
Norway | 10% |
Philippines | 15% |
Poland | 10% |
Portugal | 10% |
Romania | 10% |
Russia | 10% |
Serbia | 5% |
Slovakia | 5% |
Slovenia | 5% |
South Africa | 15% |
South Korea | 5% |
Spain | 5% |
Sweden | 0% |
Switzerland | 5% |
Thailand | 5% |
Turkey | 10% |
Ukraine | 10% |
United Kingdom | 0% |
USA | 10% |
Uzbekistan | 5% |
Vietnam | 15% |
All other countries | 25% |