OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 6 of פקודת מס הכנסה [נוסח חדש], שנת מס.
This section is in חלק ב׳: הטלת המס / פרק שלישי: תקופת השומה
6. שנת מס
המס לכל שנת מס יוטל על הכנסתו החייבת של אדם באותה שנה.
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.
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.