OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 36א of פקודת מס הכנסה [נוסח חדש], זיכוי לאשה.
This section is in חלק ג׳: חישוב ההכנסה לענין מס / פרק שלישי: ניכויים, זיכויים וקיצבאות ילדים
36א. זיכוי לאשה
תיקון: תשכ״ח־2, תשכ״ח־3, תשל״ג, תשל״ד־2, תשל״ה־2, תשנ״ו
בחישוב המס של אשה תובא בחשבון 1⁄2 נקודת זיכוי.
The text on this page is adapted from the entry פקודת מס הכנסה [נוסח חדש] 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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