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    Guides for your refund claim

    Understand the foreign-income refund benefit, then get step-by-step help for accounts, documents, and authorizations needed to file your claim.

    Understanding the benefit

    Foreign salary refund

    Most olim know about the 10-year tax break on foreign passive income. Far fewer realize it can also apply to salary for days worked outside Israel, even with an Israeli employer.

    Account setup

    Tax Authority account

    Register for the Israeli Tax Authority's personal area so you can download Form 106, approve representation, and track your refund.

    Required documents

    Form 106

    Find the annual salary and tax form you need for each employer and each refund year.

    Authorization

    Accept POA

    Step-by-step guide to approve your CPA's Power of Attorney request in the Israel Tax Authority personal zone (אזור אישי) so your foreign-income refund claim can proceed.

    Required documents

    Entry/exit records

    Request the official record of your travel dates in and out of Israel for the years in your claim.

    Required documents

    Bituach Leumi unemployment confirmation

    Download the annual confirmation letter showing your unemployment benefit payments from Bituach Leumi, needed if you received unemployment income during a claim year.

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