Divorced or separated parents in Israel

Divorced parents in Israel

Are you a divorced parent in Israel? Here's a brief summary of your tax rights.

A parent (male or female) who lives separately from the other parent and is raising children is entitled to 1 credit point (nekoudate zikouye), regardless of the number of children.

1. If the second parent contributes financially to the children's education, he or she will also receive 1 credit point.
2. In 2022, the amount of the tax credit is 2,676 Nis per year, or 223 Nis per month.

A father who pays child support will receive 1 tax credit point when he does not have custody of his children.
Entitlement runs from the tax year in which the child is born to the year in which the child turns 18.

WHO CAN BENEFIT?

A divorced Israeli resident who has income tax deducted from his salary and who meets the following conditions all the following conditions:

1. Divorced or separated,
2. He has one or more children under the age of 19,
3. He or she either educates the child on his or her own, or contributes financially to his or her upbringing (e.g. by paying child support).

PROCESS OF OBTAINING THE RIGHT

1. To obtain this entitlement, you must complete Form 101 and submit it to your employer before the end of the fiscal year (before the end of December).
2. Please enclose a photocopy of the appendix to your identity card - the ספח.
3. If the tax year has passed, the employee can apply for a tax refund. Refunds can be obtained up to 7 years in the past.
4. The self-employed complete form 1301 - annual report at the end of the year and attach the appropriate certificates.ALSO READ: How can I get my tax refund in Israel?

IMPORTANT TO KNOW

The credit point is granted only to employees who are Israeli residents and is in addition to the following credit points:

1. 2.25 credit points are awarded for being Israeli residents.
2. Credit points for children up to the age of 18.
3. No credit for an ole hadash.