As you count on us, we count on you

A strong life experience
and Israeli culture.

Dray & Dray was founded by two brothers, Elyahou Dray and Nathaniel Dray. Originally from Lyon, and having made Aliyah to Jerusalem in 2002, we are perfectly immersed in the heart of Israeli economic and tax life. Each of us specializing in different areas of expertise in accounting and taxation in Israel, we founded this company with the aim of helping companies and the self-employed to develop and integrate successfully in Israel.

A family spirit rigor, seriousness, discipline and creativity.

Our family unit is characterized by solidarity, a good atmosphere, complicity and a willingness to go the extra mile. Our complementary skills and experience enable us to handle a wide variety of subjects. So we work in a spirit of family and solidarity.

Key figures


Year of foundation


Languages and countries


Satisfied customers


Graduate accountants

Support and advice

Peace of mind. Optimization

In constant contact with your company's decision-making bodies, Dray & Dray - Chartered Accountants in Israel and Statutory Auditors - located in Jerusalem and Tel Aviv, provides you with fast, reliable service and ongoing advice in the crucial areas of your company's life.
We're directly involved in your strategy for success, and we're committed to working alongside you to help make your business dynamic and responsive to your customers' needs.
In addition to our traditional accounting and auditing services, we also offer support and tax optimization services for companies.
This support is aimed at high-tech companies in Israel seeking government subsidies. We also assist companies in obtaining preferential-rate loans guaranteed by the State of Israel.


Your balance sheet is drawn up by professionals and supervised by chartered accountants in Jerusalem and Tel Aviv.


We'll take care of your bookkeeping in compliance with Israeli tax laws and regulations.

Business consulting

We support you at every stage of your company's life, bringing our analytical strength and experience to bear to optimize your resources.

Employment law and payroll

If you have employees, we'll take care of them! Whether you're moving in or moving out, we can help you with all the formalities.

Tax optimization

Optimization of the company's tax burden, implementation of forecasts and budget monitoring, wealth management advice, optimization of the manager's personal tax situation, prevention and anticipation of tax risks.

Starting a business

Studies and simulations for the choice of legal, social and tax regimes, search for financing, forecasting studies for new or existing businesses.

Statutory auditors

Statutory audit, audit assignments with a view to takeovers or restructuring, company valuations.

Internal control

Audit committee and approval of financial statements of non-profit associations. Audit of administrative and financial conduct of municipal enterprises. Internal audit of payroll.


A series of lectures explaining the principles and fundamentals of Israeli economic life, covering all sectors of activity.

Companies individual

Ossek Patour and Ossek Mourché

There are 2 types of sole proprietorship in Israel

  • Ossek Patour (invoicing without VAT), with a sales ceiling of 100,000 Nis per year.
  • Ossek Mourché (invoicing with VAT) applies to any self-employed person with annual sales of over 100,000 Nis.


Limited liability

Protection by the legal entity

The body responsible for regulating the registration and establishment of LLC companies (חברה בעמ) is the Rasham Ahavarot - Chamber of Commerce.

The main feature of this type of company is the legal separation between the shareholder and the structure, otherwise known as "corporate protection".

In addition to the advantages of protection by the legal entity mentioned above, the SARL company also benefits from a more flexible tax regime, enabling significant tax optimization.


Israel | France | UK

A firm focused on International

  • Present in Israel, France and England
  • International tax planning, monitoring and optimization
  • Solid, broad-based business experience
  • Personalized support
  • A family spirit
  • Control solutions and tools
  • Multi-sector support
  • Partial or complete outsourcing

Dray & Dray

Elyahou Dray

Founding Partner

Elyahou stands for rigor, technicality and a taste for the meticulous nature of accounting operations.
His main asset is his ease with technicalities and his broad vision of the various economic aspects.

Nathaniel Dray

Founding Partner

Nathaniel's spirit of advice and 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 is a member of the Ordre des Experts-Comptables in both Israel and the UK.
Its experience and added value lie in international tax optimization for individuals, companies and trusts.
He also specializes in setting up complex structures involving several countries, while mastering the accounting and tax management of these structures.


The "Dray & Dray" accounting firm is run by Elyahou Dray, Nathaniel Dray & Boruch Levenson.

Based in Jerusalem & Tel Aviv, we provide day-to-day support for your accounting and tax affairs in Israel.

What's more, we also have a department dedicated to the English-speaking public, in which we take care of business start-ups and accounting in England.

Finally, our specialization in the Israeli real estate sector enables us to optimize the tax position of property owners and investors in Israel.

When you choose Dray & Dray, you benefit from the advice of a trusted partner, present every day to help you make the right management decisions and secure your choices. We look forward to meeting you in Tel Aviv or Jerusalem.

Contact us to discuss your project.

Our latest analyses

New logo DD 2021

The "Dray & Dray" accounting firm is based in Jerusalem & Tel Aviv.
We provide day-to-day support for your accounting and tax affairs in Israel.
We also have an English-speaking department specializing in business start-ups and accounting issues in England.
Finally, the firm's real estate department handles tax optimization and real estate issues for owners and investors in Israel.




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Kanfei Nesharim Street, 15
Bet Hateomim

Tel Aviv

Rothschild Road, 3
Migdal Psagot




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Our offices in Israel

Our consultants in Tel Aviv

English speaking accountants in Israel
Address: 31 boulevard Rothschild, Tel-Aviv (Israel)
Phone number: 03-9446635
Fax: 03-9494682
Email: office@cpa-dray.com

Our consultants in Jerusalem

English speaking accountants in Israel
Address: Kanfei Nesharim 68. Merkaz Oranim
Phone number: 02 631 9000
Fax: 02 631 9005
Email: office@cpa-dray.com