Skip to content

Register as an osek (self-employed) in Israel: the right order

VAT office, Israel Tax Authority, Bituach Leumi

The short answer

Applies to self-employed olim. Register in the right order: VAT office, then Income Tax, then Bituach Leumi, then invoicing. Doing it out of order creates rework. We track no fixed deadline for this step: do it once what it depends on is done.

Checked on 2026-07-21 against the sources below. Confirm with VAT office, Israel Tax Authority, Bituach Leumi before you rely on it.

Checked Confidence: medium, confirm before acting

Deadline

We track no fixed deadline for this step: do it once what it depends on is done.

Steps

  1. 1

    Finish what this depends on

    Complete first: Open an Israeli bank account.

  2. 2

    Apply

    Handled by VAT office, Israel Tax Authority, Bituach Leumi. Expect to go in person: it cannot be done fully online.

  3. 3

    Know the key figure

    Osek patur revenue ceiling for 2026: 122,833 NIS.

    Above this you must register as osek murshe and charge 18% VAT. Some professions are excluded from osek patur at any income level.

Costs and figures

Osek patur revenue ceiling for 2026

122,833 NIS

Above this you must register as osek murshe and charge 18% VAT. Some professions are excluded from osek patur at any income level.

Checked Confidence: medium, confirm before acting

What it depends on, and what it unlocks

Do these first

This unlocks

No other step waits on this one.

Sources

Get this on your personal deadline plan

Answer a few questions and every window on this page becomes a real date for you, in the order that unblocks the rest.

Build my planOpen my plan