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Taxation Guide for the foreign journalists in Israel (2023)

Disclaimer: The FPA does not provide tax, legal and/or accounting advice. The material presented below, based on information provided by the Israeli Government Press Office (GPO), has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal and/or accounting advice. Always consult your own tax, legal and accounting advisors to get accurate information. Also keep in mind: each individual situation is unique and no general guidelines will accurately cover your situation.

Following multiple enquiries over the past years, on this complicated, yet important matter, the Government Press Office (GPO) has concluded a long dialogue with the Israel Tax Authority, and is now ready to share the most relevant and updated information. 

First of all: What is the famous “article 75A” of the Income Tax Ordinance? 75A provides special tax benefits to foreign journalists who meet three cumulative conditions: 

  1. They are registered with the Foreign Press Association (FPA).
  2. They arrived to Israel for the purpose of working as journalists.
  3. Their income from journalism is received from abroad only.

Your tax status will be determined in accordance to the above conditions and the period of your work in Israel.

1. A foreign journalist qualified by the conditions of Art. 75A

A. Work in Israel less than 3 years: 


Note: If the journalist spends over 30 days in a calendar year outside Israel, the expenses above will be recalculated proportionally. For example, those who spent two months abroad and ten months in Israel, can write off 5/6 of their annual rent and meals. 

B. Work in Israel over 3 years, but less than 5: 

C. Work in Israel over 5 years (you are then considered an Israeli resident in regards to taxation laws): 

2. A foreign journalist not qualified by the conditions of Art. 75A
Special instructions for freelance journalists and contractors who do not work with regular paychecks

While employees report their income to the tax authority via their employers, freelancers must do so independently: 

Three general remarks
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