GloBE Country Guide: Israel

Summary

Status	Enacted Law
Law	On December 31, 2025, Israel enacted the Law on the Minimum Corporate Tax for Multinational Groups (5776-2025) to introduce a QDMTT from 2026. Draft Minimum Tax Law of October 5, 2025
Effective Date	Financial years beginning on or after January 1, 2026
IIR	No
UTPR	No
QDMTT	Yes
Filing Deadlines	Standard
Safe Harbours	Yes (transposed but subject to a Ministry of Finance Decree)

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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Sample Calculator & Excel File for the Simplified ETR Safe Harbour