Country – Israel

8. Israel

Israel Embassy in Manila:


Israeli Citizens Living Abroad to register with Embassy:

Israeli citizens staying abroad for a period of over 45 days must register with the Israeli mission in whose area of responsibility they are staying (click here to download the form Registration of an Israeli National Abroad).

Israeli citizens staying abroad for more than a year must register with the Israeli mission once a year (see the instructions regarding the obligation to register on the inside back cover of the passport).

Fill out the form and send it by fax or email to the Consular Department at your local Israeli mission.


Israeli residents traveling abroad – Israeli Resident Residing Abroad for Two or More Years and whose payments of health insurance contributions are in arrears

An Israeli resident who have been living abroad after March 1, 2001 for a period of two or more consecutive years and who do not pay health insurance contributions to the National Insurance Institute or who are in arrears in the payment of their health insurance contributions for a period exceeding 12 months lose their eligibility for receiving health care services in Israel, in accordance with the law governing state health insurance coverage.

In order to renew their eligibility for receiving health care services in Israel, they will be subject to a waiting period of one month for every “year of absence” from Israel after November 1, 2008 (and a waiting period of two months for every year of absence before November 1, 2008).

A year of absence from Israel is defined as any year during which an Israeli resident lived abroad for at least 182 days, even if not consecutively.

A waiting period of one month is defined as residence of at least 25 consecutive days in Israel during that month.

As of November 1, 2008, the minimum waiting period is 2 months and the maximum is 6 months.

For persons who were in a waiting period before November 1, 2008, the remainder of their waiting period after November 1, 2008 will not exceed 6 months.

Please note: Payment of an outstanding debt for health insurance does not exempt you from being subject to a waiting period.

Please pay your health insurance contributions on time so that you will be able to receive health care services immediately on your return to Israel.

Redeeming the waiting period

You can redeem the waiting period with a single payment, whereupon you will be eligible for health care services following this payment.




Israeli residents are taxed on their worldwide income, while non-residents are taxed only on their Israeli sourced income. Residence – An individual is resident if his “centre of life” is in Israel. If an individual spent 183 days or more, in Israel during the current tax year or; if an individual spent 30 days or more in Israel during the current tax year and the total days spent in Israel during the current tax year AND the preceding two years were 425 days or more. (

Israel is a signatory to a Treaty for the Prevention of Double Taxation with many countries all over the world.

Draft agreements with additional countries are at the discussion stages.

A Double Taxation Prevention Treaty, in principle, enables offsetting tax paid in one of 2 countries against the tax payable in the other, in this way preventing double taxation.

Another important factor is the grant of an exemption or tax at a reduced rate on certain receipts such as interest, royalties, dividends, capital gains and others that are connected with a transaction carried out between parties associated with the Double Taxation Prevention Treaty.

When certain income is taxable under the Israeli Income Tax Ordinance but there is an exemption (reduced tax) under any Taxation Treaty, the income is taxed, if at all, but only according to the provisions of the Taxation Treaty.

Double Taxation Agreements : List of Countries – March 2012

Austria Belarus Brazil
Bulgaria Belgium Canada
China Croatia Czech Republic
Denmark Estonia Ethiopia
Finland France Germany
Great Britain and N. Ireland Greece Hungary
India Ireland Italy
Japan Jamaica Latvia
Lithuania Luxembourg Mexico
Moldova Netherlands Norway
Philippines Poland Portugal
Romania Russia Singapore
Slovakia Slovenia South Africa
South Korea Spain Sweden
Switzerland Taiwan Thailand
Turkey Ukraine USA
Uzbekistan Vietnam



Are absentee ballots permitted?

Israeli law does not provide for absentee ballots and in general, voting takes place only on Israeli soil. Exceptions are made for Israeli citizens serving abroad on official business who can vote in 96 Israeli embassies and consulates or on Israeli ships.

Staying abroad

If you intend to leave Israel for any reason, you must inform the National Insurance Institute. If you depart without doing so, you may accumulate debts that you will be required to repay to the National Insurance Institute.

If you are in a country that has signed a social insurance convention with Israel, your pension will be paid to you in that country, as specified in the convention.

Under the convention of friendship, commerce and navigation signed between the State of Israel and the United States (not a social security convention), you will continue to receive your old-age pension while you are staying in the United States, on condition that you began receiving the pension before you departed for the United States.

Those living abroad and receiving an old-age pension from the National Insurance Institute are required, once a year, to submit a Life Certificate to the National Insurance Institute in Israel.

If you are staying abroad in a country that has ratified a social security convention with Israel, you shall receive your old-age pension in that country – in accordance with the law and the regulations of that particular convention.

In order to receive your old-age pension in the convention country, you must follow the following guidelines:

  • If you received a pension in Israel and went abroad to a country that has ratified a convention with Israel – you may continue to receive your pension in theconvention country, even if you are no longer an Israeli resident. In order to continue to receive your pension, please contact the National Insurance Institute in writing and request to receive your pension in the country in which you are presently living. Please provide your personal information ­ – writing your address in clear, English letters ­ – as well as the details of your bank account.
  • If you did not receive a pension in Israel, you went abroad to a country that has ratified a convention with Israel and you reached retirement age while abroad, you may be entitled to an old-age pension, even if you ceased being an Israeli resident. You should send a claim form for old-age pension to the National Insurance Institute, and attach the following documents: a bank authorization with details of your bank account and the address of the bank, your exact home address in clear, English letters, a “certificate of life” signed by the consulate/ authorized notary/local authority/social security institute in your country of residence, a declaration of your income and the income of your spouse.

Providing a certificate of life to the National Insurance Institute

Persons who reside abroad and receive an old-age pension from the National Insurance Institute are required to provide a “Certificate of Life” to the Institute.

Britain, the Netherlands, France, Belgium, Austria, Germany, Sweden, Switzerland, Denmark, Finland, Uruguay, Czech Republic, Norway, Bulgaria and the Slovac Republic, as well as limited conventions with Italy and Canada – which prevent double payment of national insurance contributions- and Poland.

“ More and more folks are retiring at an earlier age, while they are still healthy enough to enjoy their lives. The problem is, in the First World, even a couple in their late fifties that have a $500,000 investment portfolio, which includes their home equity and other investments, won’t have enough retirement income to take advantage of their hard-won freedom. ”

By Bruce Silverman
“ELRAP is a friendly website! On our pages please--no vulgarity, and no politics or religion discussed!”