GloBE Country Guide: Israel

Summary

Status	Draft Law
Law	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)

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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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