Tachles Israel is an independent information service, not a government authority. Check binding conditions, eligibility and deadlines with the official source.
Before you start
Employee/self-employed labels alone do not decide every obligation; other income and circumstances matter.
Who is this guide for?
Individuals assessing income-tax reporting.
The example is the 2025 individual return, not company reporting; published general deadlines have already passed.
The checklist
Define year and status
Income and demand.
Form 106 does not cover all income.
Read who must file
File details.
Not every employee is exempt or refund request mandatory.
Distinguish return/refund
Income evidence.
A form choice does not decide the obligation.
Check deadline/extension
Deadline/representation notice.
Representation does not itself guarantee an extension.
Obtain a documented conclusion
Correspondence.
A prior-year exemption does not establish a new year's.
Official sources
These links let you check with the responsible authority. The website's verification date does not guarantee that every detail has remained up to date since then.
Frequently asked questions
Am I exempt because I am an employee?
Not necessarily. Check additional income, status and Tax Authority requirements for the specific year.
Reports help us check and update guides.