Invest in the
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Local <strong>Invest</strong>orownedCompanyCompany90%-100%owned byForeign <strong>Invest</strong>orCompany74% - 90%owned byForeign <strong>Invest</strong>orCompany49% - 74%owned byForeign <strong>Invest</strong>orCompanythat is notan ApprovedEnterpriseChargeable Income 100% 100% 100% 100% 100%Corporation Tax 25% 10% 15% 20% 29%Balance of chargeable <strong>in</strong>come 75% 90% 85% 80% 71%Total Tax on undistributed<strong>in</strong>come25% 10% 15% 20% 29%Dividend Tax (on <strong>the</strong> balance) 15% 15% 15% 15% *25%Dividend Tax (balance ofchargeable <strong>in</strong>come x <strong>the</strong> tax 11.25% 13.5% 12.75% 12% 16.5%rate)Total Tax on DistributedIncome36.25% 23.5% 27.75% 32% 45.5%* In a distribution to an <strong>in</strong>dividual or to a foreign resident company - <strong>in</strong> a distribution to an Israeli company - zero.45 < <strong>Invest</strong> <strong>in</strong> <strong>the</strong> Negev and GalileeM<strong>in</strong>istry of Indusry, Trade and Labor > Negev and Galilee Development Center