Gross-to-net calculator for freelancers, 2026
Enter your annual income and get a breakdown by income tax bracket and Bituach Leumi (National Insurance), plus the net amount you're left with, based on 2026 rates. Works for both osek murshe (licensed dealer) and osek patur (exempt dealer) businesses.
Taxable income - your profit after deducting recognized expenses, before income tax and Bituach Leumi.
The default of 2.25 is the base points for men (2.75 for women). Additional points may apply (children, new immigrants, single parents, and more).
The default of ₪38,412 is the maximum amount recognized for deduction and credit (11% + 5.5% of income, up to the ceiling).
The default of ₪13,202 is the maximum amount recognized as a tax-deductible expense (4.5% of income, up to the ceiling).
Both fields are editable - set them to 0 if you don't make these deposits, or enter your actual amount.
Income tax brackets
| Bracket | Rate | Tax in bracket |
|---|---|---|
| ₪1 - ₪84,120 | 10% | - |
| ₪84,121 - ₪120,720 | 14% | - |
| ₪120,721 - ₪228,000 | 20% | - |
| ₪228,001 - ₪301,200 | 31% | - |
| ₪301,201 - ₪560,280 | 35% | - |
| ₪560,281 - ₪721,560 | 47% | - |
| Above ₪721,560 | 50% | - |
| Total income tax | - | |
Bituach Leumi and health tax brackets
| Bracket | Rate | Payment in bracket |
|---|---|---|
| ₪1 - ₪92,436 (up to 60% of average wage) | 4.47% | - |
| ₪92,437 - ₪622,920 (above 60% of average wage) | 12.83% | - |
| Total Bituach Leumi and health tax | - | |
Above the annual income ceiling of ₪622,920, no additional Bituach Leumi payment applies.
Tax benefit - pension and hishtalmut deposits
Recognized for deduction from the pension fund: - (up to 11%, maximum ₪25,608)
Recognized for credit from the pension fund: - (up to 5.5%, maximum ₪12,804)
Recognized from the hishtalmut fund: - (up to 4.5%, maximum ₪13,202)
| Income tax savings - hishtalmut fund deduction | - |
| Income tax savings - pension fund deduction | - |
| Income tax credit - pension fund deposit (35% of the credit amount) | - |
| Bituach Leumi and health tax savings (thanks to the pension fund deduction) | - |
| Total tax and Bituach Leumi savings | - |
The deduction (11%) also reduces the Bituach Leumi contribution base; the credit (5.5%) and the hishtalmut deposit affect income tax only.
Summary
This calculator is an estimate only and is not tax advice. The calculation excludes additional personal deductions and recognized expenses - for a breakdown of recognized expenses, see the deductible expenses calculator.
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