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.
The 2026 Osek Patur ceiling is ₪122,833.
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)
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.
Before you calculate
What it works out
Whether a self-employed oleh must, or probably should, register as an Osek Patur (exempt dealer) or an Osek Murshe (licensed dealer). Some cases are forced by law; the rest are a trade-off between simplicity and reclaiming VAT.
The figures it uses, as recorded
| Osek Patur annual turnover ceiling, 2026Re-indexed each 1 January. Crossing it forces conversion to Osek Murshe from the breach date. | ₪122,833 |
|---|
Professions barred from Osek Patur (Takana 13)
- 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)
CheckedConfidence: medium, confirm before actingSources: Israel Tax Authority, Kol Zchut
Who it applies to
Anyone opening a business file with the Tax Authority. A registered company, a profession on the Takana 13 list or expected turnover above the ceiling must register as Osek Murshe, whatever else applies.
Worked example
Expected turnover of ₪90,000 a year, consumer clients, no large VAT expenses and a profession off the list: “Osek Patur looks like the simpler, cheaper fit”. The same person on the Takana 13 list: “You must register as an Osek Murshe”.
Plain arithmetic on the figures above. An illustration, not a personal quote.
Your own numbers go in the calculator above.