French and English speaking accountants in Israel

Support and advice

Accountancy Services

Dray & Dray is a leading tax consultancy and compliance firm in Israel that provides services to the French and English speaking populations. Our Tel Aviv and Jerusalem offices provide easy access for clients throughout the country, while our team of experts are comfortable working remotely with clients across the globe.

We are directly involved in your success strategy, committed to providing care and devotion alongside you every step of the way.

In addition to traditional accounting and statutory audit services, we offer a support and tax optimization service for companies.

This support is aimed at high-tech companies in Israel, wishing to obtain subsidies from the state. Also, we can assist these companies in applying for preferential loans guaranteed by the State of Israel.


Your audit is carried out by professionals and supervised by chartered accountants in Jerusalem and Tel Aviv.


We take care of your accounting entry in accordance with the laws and the general Israeli tax code.

Business Consultancy

We support you at every stage of the life of your business, bringing our analytical strength and our experience to optimize your resources.

payroll & HR Management

You have employees, we will take care of them! Start and leave formalities, our firm will assist you with all the procedures.

Tax optimization

Optimization of the company's tax exposures, establishment of forecasting and control of budget monitoring, asset advice, optimization of the manager's personal taxation, prevention and anticipation of tax risks.

Business Registration

Company incorporation, registration of new businesses, choosing the appropriate legal structure.

Self-employed Individuals

Osek Patur & Osek Murshe

There are 2 types of sole proprietorship in Israel:
– The Osek Patur (invoicing without VAT), capped at a turnover of (approx.) 100,000 NIS per year.
– The Osek Murshe (invoicing with VAT) which applies to any self-employed person with an annual turnover greater than (approx.) 100,000 Nis.

Limited Liability

Protection by the legal person

The body responsible for regulating the registration and establishment of Limited Liability Companies (חברה בע”מ) is the Rasham Ha’Chavarot.

The main characteristic of the creation of this type of company is the establishment of a legal separation between the shareholder and the structure, otherwise called “Protection by the legal person”.

In addition to the advantage of legal person protection mentioned above, the LLC company also benefits from a more flexible tax regime, allowing for significant tax optimizations.

Who we are in numbers


Year of Foundation


Service Languages


Satisfied Clients


Team Members

Strong experience with Israeli life and culture.

The Dray & Dray firm was founded in 2013 by the Dray brothers, Elyahou and Nathaniel. In 2020, the founders welcomed Boruch Levenson, originally from the UK. As a firm of French and English speaking accountants in Israel, the partners are perfectly immersed in the Israeli economic and fiscal life. Each with expertise specializing in different areas of accounting and taxation in Israel. The firm has a strong focus and aim of supporting companies and freelancers to develop and succeed in Israel.

A family spirit combining
focus, responsibility, discipline and creativity.

Our family unit is characterized by solidarity, good atmosphere, and support. Additionally, our backgrounds and experience allow us to be able to manage several specialities relating to unique business areas. We work as a family with the bond of solidarity.

Israel | France | UK

Focused on international Taxation

Dray & Dray

Elyahou Dray

Founding partner
Elyahou is rigorous, technical, and has a taste for the meticulous nature of accounting operations. His main asset is his ease with technical functions and his broad vision of all the various business aspects.

Nathaniel Dray

Founding partner
Nathaniel, is the spirit of consulting, and the ease of negotiation. An analytical mind that earned him the title of Major of National Excellence by the Order of Chartered Accountants in Israel.

Boruch Levenson

Boruch studied at the Jerusalem College of Technology and followed on to also join the UK’s ACCA Board of Accountants. His experience lies in the International tax compliance and planning for Individuals, Corporations and Trusts.


The Dray & Dray accounting firm, is headed by Elyahou Dray,  Nathaniel Dray and Boruch Levenson. The firm provides services in all areas of accountancy and taxation. 

Within the firm, we put our Israeli experience to the benefit of the French and English speaking public. We are at your side to advise and support you.

We help businesses (Companies or independent) in their development by providing tailor-made service and advice adapted to each structure.

Also, we assist individuals in the private management of their wealth and tax optimization.

As a leading firm of French and English speaking accountants in Israel, we regularly post articles for the benefit of our clients and the wider public – it’s our way of giving back to the community.

By choosing Dray & Dray, you benefit from the advice of a trusted partner. We will be happy to welcome you in our Tel Aviv or Jerusalem offices.

Our latest
tax guides