Employment & Income Changes
Switching jobs during the year
Working for multiple employers without proper tax coordination (תיאום מס)
Periods of unemployment during the tax year
Starting or stopping work mid-year
Salary fluctuations, bonuses, or commissions taxed at a higher rate
Employer error in tax deductions
Olim Hadashim & Returning Residents
New immigrants (Oleh Hadash) entitled to tax benefits and credits
Returning residents (תושב חוזר)
Overseas income incorrectly taxed in Israel
Benefits not applied due to lack of awareness or employer error
Medical & Health-Related Reasons
Disability (temporary or permanent)
Medical committee recognition (נכות רפואית)
High medical expenses
Severe illness of taxpayer or dependent
Child with medical or developmental disability
Mortgage & Property
Mortgage life insurance payments
Rental income taxed incorrectly
Sale of property with excess tax paid
Eligibility for housing-related tax benefits not applied
Tax Credits & Allowances Not Applied
Personal tax credit points not fully used
Credits for place of residence (יישוב מזכה)
Credits for parents of young children
Credits for caregivers
Credits for low-income earners
Other Common Reasons
Working part of the year abroad
Income from multiple sources
Incorrect tax classification
Retroactive eligibility for benefits
Employer did not update personal status with tax authority
Family Status Changes
Marriage or divorce
Birth of a child
Children under the age of 18
Single parent status
Parent of a child with disabilities
Supporting a dependent family member
Childcare expenses (in qualifying cases)
Academic & Professional Benefits
Academic degree tax credit points (Bachelor’s, Master’s, PhD)
Teaching certificate or professional licensing
Studies completed in Israel or recognized institutions abroad
Military & National Service
Completion of IDF service
National or civil service
Reserve duty (מילואים)
Combat service or extended service benefits
Pension, Insurance & Savings
Contributions to pension funds not fully recognized
Contributions to provident funds (קופת גמל)
Life insurance or loss-of-income insurance
Private pension savings
Self-employed pension deposits
Self-Employed & Freelancers
Advance tax payments higher than actual liability
Expenses not fully deducted
Incorrect income estimation
VAT or tax misalignment affecting income tax
Business losses not offset correctly
Important to Know
You can usually claim tax refunds for up to 6 previous years
Many refunds are issued simply because benefits were never applied
Most people don’t know they’re eligible until a full review is done
Not Sure If You’re Eligible?
If any of the above applies to you — even partially — you may be entitled to a refund.
A professional review can often uncover thousands of shekels that were overpaid, at no fault of your own.