Turnover against the ceiling, a rough Bituach Leumi estimate and the dates that matter. Free. Your data never leaves this browser.
This is an organizing tool, not tax advice. Numbers are taken from the sources listed at the bottom, with the date they were checked. Rules change - confirm with the Tax Authority, Bituach Leumi or an accountant before you decide anything.
Where you stand
Turnover this year
0
Left under the ceiling
0
Year-end at your current pace
0
Profit this year (turnover minus expenses)
0
Pace = turnover so far divided by the months you have been active, times the months left in the year. If you opened mid-year, the VAT rules look at your monthly average times 12 - the second line below shows that.
Bituach Leumi - rough monthly estimate
Based on your average monthly profit so far and the 2026 self-employed rates. The real amount is set by Bituach Leumi from your declared or assessed income, there is a minimum income basis, and part of the payment is deductible for income tax. Use this only to set money aside.
Income received
Date
Client
Amount (ILS)
Receipt no.
Expenses
Date
Vendor
Amount (ILS)
Category
An osek patur does not charge VAT and cannot reclaim the VAT it pays, so enter expenses at their full price, VAT included.
Dates that matter
Before you rely on osek patur status
The ceiling is about turnover - every shekel received - not profit.
Some professions must register as osek murshe at any turnover (regulation 13 of the VAT registration rules), for example lawyers, accountants, doctors, engineers, architects, translators and management consultants. Check the full list.
If you expect to cross the ceiling, the sources below advise telling the VAT office before you receive the payment that crosses it.
The small-business track for income tax (esek zair) has its own turnover limit; sources disagree whether it moved with the VAT ceiling in 2026. Check it separately.
Your data
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