How does an Israeli resident declare foreign rental income?

June 25, 2023

Foreign rental income for an Israeli resident, how much tax do you have to pay?

The trend towards buying real estate abroad for rental is becoming increasingly common, mainly due to Israel's lower taxes on this type of income and the many restrictions imposed on investors in Israel.

This migration of investors calls for a review of the method of taxing foreign rental income.

In this article, we will examine the two possible options for foreign rental income for an Israeli resident, in accordance with section 122A of the Income Tax Law.SEE ALSO: PROPERTY DEPRECIATION IN ISRAEL: BREAKING DOWN THE PURCHASE PRICE
Overseas rental income will be taxed in the same way as rental income from a commercial property in Israel, and expenses related to the property and its operation will be deducted from rental income.</p> <p style="color: #1b1d1f; font-family: Poppins; background-color: #ffffff;">After deducting expenses, tax will be paid on the remaining profit according to its marginal tax rate in Israel.</p> <p style="color: #1b1d1f; font-family: Poppins; background-color: #ffffff;">In addition, on the annual amount of rental income exceeding 31,656 Nis, in 2023, a contribution to Bitouah Leoumi (at a rate of up to 12 %) will also be payable.</p> <p style="color: #1b1d1f; font-family: Poppins; background-color: #ffffff;">Under this option, the taxpayer will be allowed to offset the foreign tax against its tax liability in Israel.</p> <h2>Second option</h2> <p>The beneficiary of rental income from a foreign property, which is not business income, can choose this option under which he will pay a tax of 15 % on the gross rental income, after deduction of wall depreciation only, without the possibility of deducting expenses. <strong>and without compensation for foreign taxes paid</strong>.</p> <h2>Which option to choose?</h2> <p>In other words, the first option is more advantageous in allowing the deduction of property-related expenses and compensation for foreign tax, but it also imposes an obligation to pay a national insurance contribution on rental income at a rate of 12 %.</p> <p>On the other hand, the second option is generally suitable for those with a high marginal tax rate and/or no property-related expenses to deduct.</p> <p>In the above-mentioned circumstances, we recommend, for example, that a taxpayer paying high taxes abroad choose the first deduction option, provided of course that the cost of the Bitouah Leoumi does not render the general tax deduction for rental income useless.</p> <p>On the other hand, if a taxpayer has substantially renovated his assets abroad, and if it appears that renouncing recognition of his expenses for his apartment would not be advantageous for him, then we would recommend that he follow the second option.</p> <p>In any case, each case must be examined on its own merits, and specific recommendations on the most appropriate options will be provided to the customer.</p> <h2>Do you have a question?<a href="mailto:office@cpa-dray.com"><br> Contact us </a></h2> <h2><a href="https://www.impots.gouv.fr/sites/default/files/media/10_conventions/israel/israel_convention-avec-israel_fd_1910.pdf">What about the Franco-Israeli tax treaty?</a></h2> <p>Article 6 of the Franco-Israeli Tax Treaty concerns the tax treatment of real estate income.</p> <p>Under this article, income from the rental of real estate in France is taxable only in France.</p> <p>Consequently, if an Israeli resident owns property in France and receives rental income, France is entitled to tax this income in accordance with its tax legislation.</p> <p><strong><em>There will be no taxation in Israel.</em></strong></p> <p>This only applies if the property is held by <strong>through a natural person</strong>.</p> <h3>Watch out!</h3> <p><u>If the property is held by a SCI in France, it doesn't matter whether the tax is IR or IS.</u><br> <b>Taxation in Israel can no longer be based on the aforementioned article 6. Please contact us for further details.</b></p> <h2>Olim hadashim</h2> <p>Olim hadashim are not subject to the 2 options mentioned above as long as their income is passive. And this for the first 10 years following their aliyah.<a role="button" href="https://www.cpa-dray.com/en/blog/postpone-the-date-of-your-tax-installation-in-israel/">ALSO READ: Postponing your tax move to Israel.<br> </a></p> <h2>Several issues</h2> <ol> <li><strong>LLC investment in the United States</strong>: Be careful to declare in the <strong>1st declaration</strong> income in the form of "transparent" income on form 150, which is filed with the Israeli tax authorities. Otherwise you won't be able to benefit from the above-mentioned tax breaks. Please contact us for further details.</li> <li><strong>Capital gains on resale</strong>The capital gain will be taxed in Israel at 25% less income tax already paid abroad.</li> <li><strong>Social security contributions paid abroad: </strong>Please note that social security contributions paid abroad are not, strictly speaking, taxes that can be deducted from Israeli income tax.</li> <li><b style="text-decoration-line: underline;">Sales </b><b><u>after</u></b><b style="text-decoration-line: underline;"> 10 years of Alya</b>For an ole hadash who has sold his 15 years of aliyah, for example, how is the calculation made?</li> </ol> <h2>Tips</h2> <ol> <li style="color: #1b1d1f; font-family: Poppins; background-color: #ffffff;">The bank charges used to purchase the property abroad are charges that we can recognize in option 1. In these times of rising interest rates, it's a good idea to check how much you've paid in bank charges.</li> <li>You can change your option every year.</li> </ol> <p><b>In a nutshell:</b></p> <p>2 taxation options exist for foreign rental income for an Israeli resident.</p> <p>Each year, we can choose which is the most interesting.</p> <p><u style="font-weight: bold;">Current bank charges make the 1st option undoubtedly preferable.</u></p> <h2>Your questions - our advice</h2> <p><a tabindex="0">Is it possible to deduct income between 2 properties abroad?</a></p> <p>For example, if you own 2 foreign assets and one is in loss and the other in profit. It is sometimes advisable to check that the loss of one is not offset against the profit of the other, subject to certain conditions.</p> <p><a tabindex="0">My property in France is in loss, can I deduct it against a property profit in the United States?</a></p> <p>The French legal system, due to the special tax treaty between France and Israel, makes such a scenario impossible.</p> <p><a tabindex="0">Can I deduct foreign stock market losses against a property profit in the same year?</a></p> <p>This is not always advantageous, as stock market income is subject to a tax of 25%, whereas property income is subject to a maximum tax of 15%!<br> <a href="https://www.cpa-dray.com/en/blog/real-estate-investors-in-israel/"><img fetchpriority="high" decoding="async" src="https://www.cpa-dray.com/wp-content/uploads/2023/01/Investisseurs-immobiliers-en-Israel.jpg" sizes="(max-width: 940px) 100vw, 940px" srcset="https://www.cpa-dray.com/wp-content/uploads/2023/01/Investisseurs-immobiliers-en-Israel.jpg 940w, https://www.cpa-dray.com/wp-content/uploads/2023/01/Investisseurs-immobiliers-en-Israel-300x251.jpg 300w, https://www.cpa-dray.com/wp-content/uploads/2023/01/Investisseurs-immobiliers-en-Israel-768x644.jpg 768w, https://www.cpa-dray.com/wp-content/uploads/2023/01/Investisseurs-immobiliers-en-Israel-350x293.jpg 350w" alt="Real estate investors in Israel" width="940" height="788"> </a><br> <a href="https://www.cpa-dray.com/en/blog/category/immobilier/">Real estate</a></p> <h4><a href="https://www.cpa-dray.com/en/blog/real-estate-investors-in-israel/">Is Israel's tax system a deterrent for real estate investors?</a></h4> <p>June 24, 2023<br> <a href="https://www.cpa-dray.com/en/blog/setting-up-payroll-in-israel/"><br> <img decoding="async" src="https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-scaled.jpg" sizes="(max-width: 2560px) 100vw, 2560px" srcset="https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-scaled.jpg 2560w, https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-300x200.jpg 300w, https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-1024x684.jpg 1024w, https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-768x513.jpg 768w, https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-1536x1025.jpg 1536w, https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-2048x1367.jpg 2048w, https://www.cpa-dray.com/wp-content/uploads/2023/06/Israel-payroll-350x234.jpg 350w" alt="Setting up a payroll in Israel" width="2560" height="1709"> </a><br> <a href="https://www.cpa-dray.com/en/blog/category/en/corporation-tax/">Corporation Tax</a></p> <h4><a href="https://www.cpa-dray.com/en/blog/setting-up-payroll-in-israel/">Setting up payroll in Israel</a></h4> <p>June 15, 2023<br> <a href="https://www.cpa-dray.com/en/blog/employing-realtives/"><br> <img decoding="async" src="https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-scaled.jpg" sizes="(max-width: 2560px) 100vw, 2560px" srcset="https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-scaled.jpg 2560w, https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-300x200.jpg 300w, https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-1024x683.jpg 1024w, https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-768x512.jpg 768w, https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-1536x1024.jpg 1536w, https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-2048x1365.jpg 2048w, https://www.cpa-dray.com/wp-content/uploads/2023/06/employing-relatives-350x233.jpg 350w" alt="employing relatives" width="2560" height="1707"> </a><br> <a href="https://www.cpa-dray.com/en/blog/category/en/corporation-tax/">Corporation Tax</a></p> <h4><a href="https://www.cpa-dray.com/en/blog/employing-realtives/">Employing relatives</a></h4> <p>June 05, 2023<br> <a href="https://www.cpa-dray.com/en/blog/sale-apartment-in-france-taxation-in-israel/"><br> <img loading="lazy" decoding="async" src="https://www.cpa-dray.com/wp-content/uploads/2023/05/Vente-appartement-en-France-Imposition-en-Israel.jpg" sizes="(max-width: 940px) 100vw, 940px" srcset="https://www.cpa-dray.com/wp-content/uploads/2023/05/Vente-appartement-en-France-Imposition-en-Israel.jpg 940w, https://www.cpa-dray.com/wp-content/uploads/2023/05/Vente-appartement-en-France-Imposition-en-Israel-300x251.jpg 300w, https://www.cpa-dray.com/wp-content/uploads/2023/05/Vente-appartement-en-France-Imposition-en-Israel-768x644.jpg 768w, https://www.cpa-dray.com/wp-content/uploads/2023/05/Vente-appartement-en-France-Imposition-en-Israel-350x293.jpg 350w" alt="Selling an apartment in France - 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Our firm specializes in Israeli accounting and taxation, with in-depth expertise in Olim Hadashim benefits and tax optimization.

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Phone number: 03-9446635
Fax: 03-9494682
Email: office@cpa-dray.com

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Address: Kanfei Nesharim 68. Merkaz Oranim
Phone number: 02 631 9000
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Email: office@cpa-dray.com