Cómo declarar criptomonedas en Israel
The Israeli tax authority treats cryptocurrencies as assets, not currencies: gains are taxed at 25% for individual investors, with an obligation to make semi-annual prepayments on sales during the period.
Quick Tax Summary
- Tax type
- Capital gains on assets
- Tipo aplicable
- 25% for individual investors; up to 50% if a business activity
- Tax-exempt minimum
- No general tax-free threshold
- Crypto-to-crypto
- Yes
- Staking y recompensas
- Taxable income
- Losses
- Offsettable with capital gains
- Filing deadline
- April 30 of the following year, with semi-annual prepayments
- Formularios
- Annual declaration and prepayment forms
- Sanciones
- Interest, indexation, and penalties for omission
- Autoridad fiscal
- Israel Tax Authority
Semi-annual prepayments
When you realize a gain, you must pay a prepayment within 30 days following the end of the semester in which the sale occurred, without waiting for the annual declaration.
The amount is later adjusted in the declaration, but failing to make the prepayment incurs interest and indexation.
Investor or business
The 25% rate applies to individual investors. If the activity is deemed business-like due to its frequency, organization, and volume, the income is taxed at marginal rates, which can reach 50% with the surtax.
Mining is considered a business activity in most cases and is also subject to VAT.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Middle East
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.