Corporate income tax (CIT) - statutory and targeted small business in Israel
Israel: Corporate income tax (CIT) - statutory and targeted small business was 23 Percentage of taxable income in 2025. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Israel, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, corporate income tax (cit) - statutory and targeted small business in Israel stood at 23 Percentage of taxable income. That is the lowest value across all 26 years on record.
The figure is down 13.2% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Israel peaked at 36 Percentage of taxable income in 2000 and was at its lowest, 23 Percentage of taxable income, in 2018.
That places Israel 67th out of 128 countries with data for 2025, putting it in the middle of the range.
The long-run direction has been consistently falling across the 26 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Israel, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 36 Percentage of taxable income | — |
| 2001 | 36 Percentage of taxable income | +0.0% |
| 2002 | 36 Percentage of taxable income | +0.0% |
| 2003 | 36 Percentage of taxable income | +0.0% |
| 2004 | 35 Percentage of taxable income | -2.8% |
| 2005 | 34 Percentage of taxable income | -2.9% |
| 2006 | 31 Percentage of taxable income | -8.8% |
| 2007 | 29 Percentage of taxable income | -6.5% |
| 2008 | 27 Percentage of taxable income | -6.9% |
| 2009 | 26 Percentage of taxable income | -3.7% |
| 2010 | 25 Percentage of taxable income | -3.8% |
| 2011 | 24 Percentage of taxable income | -4.0% |
| 2012 | 25 Percentage of taxable income | +4.2% |
| 2013 | 25 Percentage of taxable income | +0.0% |
| 2014 | 26.5 Percentage of taxable income | +6.0% |
| 2015 | 26.5 Percentage of taxable income | +0.0% |
| 2016 | 25 Percentage of taxable income | -5.7% |
| 2017 | 24 Percentage of taxable income | -4.0% |
| 2018 | 23 Percentage of taxable income | -4.2% |
| 2019 | 23 Percentage of taxable income | +0.0% |
| 2020 | 23 Percentage of taxable income | +0.0% |
| 2021 | 23 Percentage of taxable income | +0.0% |
| 2022 | 23 Percentage of taxable income | +0.0% |
| 2023 | 23 Percentage of taxable income | +0.0% |
| 2024 | 23 Percentage of taxable income | +0.0% |
| 2025 | 23 Percentage of taxable income | +0.0% |
Israel compared with similar countries
- Israel's 23 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.1× the median. (60 countries reporting)
- Israel's 23 Percentage of taxable income is above the median for Middle East, North Africa, Afghanistan & Pakistan, which is 20 Percentage of taxable income, 1.1× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 32.6 Percentage of taxable income | 26 Percentage of taxable income | 36 Percentage of taxable income | 10 |
| 2010s | 24.7 Percentage of taxable income | 23 Percentage of taxable income | 26.5 Percentage of taxable income | 10 |
| 2020s | 23 Percentage of taxable income | 23 Percentage of taxable income | 23 Percentage of taxable income | 6 |
Countries ranked near Israel
- 65 Malaysia 24 Percentage of taxable income compare
- 66 Luxembourg 23.87 Percentage of taxable income compare
- 67 Austria 23 Percentage of taxable income compare
- 69 Egypt 22.5 Percentage of taxable income compare
- 70 Denmark 22 Percentage of taxable income compare
- 70 Indonesia 22 Percentage of taxable income compare
- 70 Greece 22 Percentage of taxable income compare
- 70 Norway 22 Percentage of taxable income compare
- 70 Aruba 22 Percentage of taxable income compare
- 70 Botswana 22 Percentage of taxable income compare
More economy & growth data for Israel
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.14 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.56 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 14.47 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0237 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,429 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 26.22 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 77.45 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0429 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 2,590 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 6.96 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Israel?
- Corporate income tax (cit) - statutory and targeted small business in Israel was 23 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Israel?
- The highest recorded value was 36 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Israel?
- The lowest recorded value was 23 Percentage of taxable income in 2018.
- How does Israel rank for corporate income tax (cit) - statutory and targeted small business?
- Israel ranks 67th out of 128 countries with data for 2025.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Israel?
- Over the last ten years it is down 13.2%. The long-run trend across the full record is falling.
- Where does this Israel data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.