Crypto Tax Israel – 25% CGT
The Israel Tax Authority classifies crypto as a financial asset. Gains are taxed at 25% CGT; annual disclosure is mandatory.
The Israel Tax Authority (ITA) published Circular 5/2018 classifying cryptocurrency as a "financial asset". Capital gains from disposal are taxed at 25% for individuals. Businesses and frequent traders may be taxed at up to 47% (marginal income tax + National Insurance levy).
CoinTaxReporting calculates Israeli CGT in ILS (New Israeli Shekel), applies FIFO lot matching, and produces an Appendix Bet-compatible summary for your annual income tax report.
Häufig gestellte Fragen
What is the Israeli crypto tax rate?
25% CGT for individual investors. Professional traders are taxed at marginal income tax rates (up to 47% including National Insurance).
When must I report crypto to the ITA?
Annual reporting is required. Crypto gains are disclosed in Appendix Bet (Schedule B) of the annual income tax return, due by April 30.
Is staking income taxable in Israel?
Yes. Staking and mining income is treated as ordinary income taxed at marginal rates up to 47%.
Israel Crypto Tax: ITA 25% CGT & Appendix Bet
Israel's Tax Authority (רשות המסים, ITA) was among the first in the region to issue clear crypto guidance. Under Circular 5/2018, cryptocurrency is a financial asset – not a currency – so disposals trigger a 25% capital gains tax for individual investors. The taxable event occurs on sale, swap, or any conversion of crypto to fiat or another asset.
If the ITA determines you are a frequent trader or operating as a business, gains are treated as business income and taxed at marginal income tax rates (up to 50% including National Insurance). Staking and mining rewards are ordinary income. All amounts are reported in ILS (New Israeli Shekel).
Key Israel Crypto Tax Facts
- Taxing authority: Israel Tax Authority (ITA / רשות המסים)
- CGT rate: 25% for individuals; up to 47–50% for businesses
- Cost basis method: FIFO
- Loss offset: Crypto losses offset same-year capital gains
- Staking/mining: Ordinary income at marginal rates
- Reporting: Appendix Bet of annual income tax return, due April 30
CoinTaxReporting produces an ILS-denominated CGT summary with FIFO lot-level detail and Appendix Bet line items – meeting ITA disclosure requirements for individual investors and tax advisors.