Regulations1998The binding text is the one the official gazette published, listed under the publications.
Section 2 of תקנות מס הכנסה (ניכוי מתשלום דמי שכירות), התשנ״ח–1998, ניכוי מס.
2. ניכוי מס
שוכר המשלם למשכיר דמי שכירות ינכה מתשלום זה מס בשיעור 35%.
The text on this page is adapted from the entry תקנות מס הכנסה (ניכוי מתשלום דמי שכירות), התשנ״ח–1998 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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