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Osek murshe or company - what nets more?

Enter your annual profit before tax and see how much you'd take home as an osek murshe (a licensed freelancer, paying income tax and National Insurance) versus as a limited company that distributes the full profit as a dividend (corporate tax and dividend tax), using 2026 brackets.

What differs between the statuses is covered in the osek patur versus osek murshe guide, and what changes on switching day in the transition guide.

The rates being compared
23%Corporate tax on company profit
30%Dividend tax for a substantial shareholder
3%Surtax above the income threshold
₪721,560Surtax threshold for 2026
The comparison ignores the fixed costs of running a company, such as fuller bookkeeping and annual reports.

Profit after deducting recognized expenses, before income tax, National Insurance, corporate tax, or dividend tax.

This calculator is an estimate only and is not tax advice. The company path assumes the full profit is distributed as a dividend in the year it's earned, with no salary drawn by the shareholder and no setup or ongoing running costs (bookkeeping, accountant fees, annual fees) - those costs can eat into the net advantage. Dividend tax is calculated at the substantial-shareholder rate (30%). The osek murshe track includes the 52% Bituach Leumi deduction, but not tax credit points or pension and hishtalmut deposits - for the full breakdown, see the annual net income calculator.

Thinking about switching between osek murshe and a company?

Slate supports both an osek murshe and a limited company, and tracks your income and expenses in real time.

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