How much of each invoice to set aside

The money that lands in your account is not your profit. Part of it is VAT you collected for the state, and part will go to income tax and National Insurance later in the year. This returns one percentage to hold back every time someone pays you.

What actually gets paid during the year is in the income tax advances calculator.

Three payments out of the same money
18%VAT collected from the client and passed to the state
Income taxat 2026 rates, on profit after expenses
National Insuranceand health tax, also on profit
The percentage is measured against the amount that lands in your account, VAT included.

An osek patur does not charge VAT and cannot reclaim input VAT, so the set-aside covers income tax and National Insurance only.

Turnover, not profit. If income swings month to month, enter an average: tax is settled on the whole year.

Expenses cut your profit, and with it both income tax and National Insurance.

Only an expense with a tax invoice allows a VAT offset. Salaries, insurance, government fees and payments to an osek patur do not belong here.

Each point takes ₪2,904 off the annual tax. The default is the base for a man (2.75 for a woman).

This calculator is an estimate and not tax advice. Income tax is collected during the year as advances set as a percentage of turnover, and the gap against the real tax is settled in the annual return, so the figure here is what the year costs rather than what leaves the account each month. Pension and study fund deposits cut the tax and are not part of the calculation.

Want this number to update on its own?

Slate works the liability out from the invoices and expenses already recorded, with no averages.

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