Order2002The binding text is the one the official gazette published, listed under the publications.
Section 2 of צו מס הכנסה (קביעת דמי השאלה כהכנסה), התשס״ג–2002, קביעת דמי השאלה כהכנסה.
2. קביעת דמי השאלה כהכנסה
דמי השאלה, תחליף דיבידנד ותחליף ריבית ששולמו למשאיל הם הכנסה לענין סעיף 164 לפקודה.
The text on this page is adapted from the entry צו מס הכנסה (קביעת דמי השאלה כהכנסה), התשס״ג–2002 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
Keep exploring
Small Claims Court Guide
The ceiling, the filing fee and how a small claim is filed, heard and collected.
Severance Pay Calculator
One month's last salary for each year of work, and what is tax free.
Unemployment Benefit Calculator
What the National Insurance Institute pays a day and a month, and for how many days.
The Tanakh in Hebrew and English
Every chapter of the Torah, the Prophets and the Writings with vowel points and English.