Freelancer planning estimate · 2026
Israel Freelancer Net-Income Calculator
Turn annual revenue and deductible business expenses into an estimated annual and monthly spendable income after income tax, self-employed National Insurance, health tax and optional pension saving.
Scope: designed for a self-employed person below retirement age whose business is their only work income. Mixed salary/business income, minimum insurance bases, losses, VAT input credits and detailed pension tax relief require professional calculation.
Before calculating: Understand osek patur vs osek murshe and the 2026 turnover threshold.
Calculator informationMethodology · Version history
Version2026.07.3
Last checkedJuly 18, 2026
Information typeRegulated annual planning estimate
Source basisTax Authority and National Insurance Institute
Known limits: Mixed salary/business income, losses, minimum insurance bases, VAT credits, detailed deductions and the National Insurance approval process are not fully modeled.
Update policy: Material rule changes and corrections are logged on the version-history page.
For qualifying work income on which U.S. social-security tax is paid. Health tax remains. Read the eligibility guide.
Business profit
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Annual spendable estimate
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Monthly spendable estimate
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Income tax after credits—
National Insurance—
US-oleh exemption statusNot applied
Health tax—
Pension cash saving—
Mandatory pension baseline estimate—
Output VAT to collect, before input credits—
2026 rates used
| Self-employed National Insurance + health | National Insurance: 4.47% reduced / 12.83% full; health tax: 3.23% reduced / 5.17% full. Ordinary base uses the statutory 52% National Insurance deduction formula. |
|---|---|
| Amendment 262 estimate | When the simplified eligibility test is met, National Insurance is set to ₪0 while health tax remains payable. |
| Reduced-tier threshold | ₪7,703 per month |
| Maximum insured income | ₪51,910 per month |
| VAT | 18%; displayed separately because VAT collected is not ordinary revenue |
| 2026 micro-business turnover reference | ₪122,833, subject to eligibility and registration rules |
The exemption option is a planning estimate. It does not establish eligibility, request approval, change a National Insurance standing order, or calculate U.S. self-employment tax. Health tax remains in the estimate.