Corporate income tax (CIT) … rates Combined corporate income tax rate in Israel
Israel: Corporate income tax (CIT) … rates Combined corporate income tax rate 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) … rates Combined corporate income tax rate 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
- Real gdp growth, annual growth rate 207.23 % change on previous year (2025)
- 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)
- SDRs holdings, US dollar, annual growth rate 6.58 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0065 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 394.01 units per person (2025)
- SDRs holdings, SDR, annual growth rate 1.5 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0048 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 287.7 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 4.95 % 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.