Tools

Osek patur or osek murshe?

The first decision a self-employed oleh makes. Answer five questions and this tells you which status you must, or should, register, from the 2026 Tax Authority figures.

What annual turnover do you expect?

₪

The 2026 Osek Patur ceiling is ₪122,833.

Is it a registered company or cooperative?

Is your work one of the regulated professions barred from Osek Patur?

See the barred list

Lawyer, accountant, tax consultant, economist or bookkeeper
Engineer, architect, practical engineer (hendesai), surveyor or technician
Agronomist, management, organisational or scientific consultant, appraiser
Doctor, dentist, psychologist, physiotherapist or veterinarian
Owner of a medical or chemical laboratory
Driving-school owner, or owner of a school or vocational-training institution
Real-estate broker, vehicle dealer or vehicle broker
Private investigator, translator or interpreter, rabbinical advocate (toen rabbani)

Will you have significant VAT-bearing expenses you would want to reclaim?Are your clients mostly businesses (rather than consumers)?

An estimate from the Tax Authority’s own figures, not accounting advice. The barred-profession list is Takana 13, checked 2026-08-05. See the sources.