Israel-Tax Customs

MOVING TO ISRAEL

First you must understand that Israel classifies immigrants and charges taxes accordingly. There are 4 classes:

Citizens - this refers to returning citizens who have been out of the country for less than 2 years.
New Immigrants - Israel refers to this class as "Olim Chadashim" (new immigrant). If you are making Aliyah or have never lived in Israel before, then you fall in this class.
Returning Resident - If you are a "Toshav Chozer" (returning resident) and have been out of the country for more than two years. This status will not apply to you if have spent four months in Israel of any of the years you have been away.
Mixed Family - If one spouse is an "Oleh Chadash" and the is a "Toshav Chozer" you are referred to as a "Mishpachat Olim" - a family with new immigrant status.

CUSTOMS TAX ON SHIPMENTS (Does not refer to what you bring on the airplane)

	Citizens	New Immigrant	Returning Resident
2 Tax free shipments on household goods	Tax		√
3 Tax free shipments on household goods	Tax	√
2 Computers	Tax	No Tax	No Tax
2 TVs	Tax	No tax	No tax
Charcoal BBQ	Tax	Tax	Tax
Kitchen items (dishes, utensils, misc.)	Tax	No tax	No tax
Furniture	Tax	No tax	No tax
Outdoor furniture	Tax	Tax	Tax
Fax Machine	Tax	Tax	Tax
Household goods (books, linens, pictures etc.)	Tax	No tax	No tax
2 Cell phones	Tax	No tax	No tax
Outdoor swing	Tax	Tax	Tax
1 Washing Machine	Tax	No tax	No tax
1 Dryer	Tax	No tax	No tax
Sports Equipment	Tax	Tax	Tax
1 Refrigetator	Tax	No tax	No tax
1 Oven	Tax	No tax	No tax
1 Microwave	Tax	No tax	No tax
Ping pong table	Tax	Tax	Tax
Pool table	Tax	Tax	Tax
AC's and heaters relative to new home	Tax	No tax	No tax
1 Bicycle per person	Tax	No tax	No tax
Car	Tax	Reduction	Reduction

Please note:

The chart above refers to shipments that you send to Israel. It does not refer to items you bring on the airplane with you.
There are many regulations concerning the import of a car. Please refer to this page.
The spouses in a Mishpachat Olim will have different immigration benefits such as education.
If you are shipping via sea, and the shipment is larger than a full container, it will count as two shipments, unless both shipments come on the same ship and are cleared through Customs at the same time.
Value-added-tax (17%) must be paid on all services rendered in Israel. This does not refer to items in the chart above but immigrants will have to pay VAT on customs clearing, delivery, installation, service contract, and the commissions of a personal import agent.