01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your Israeli departure.
Israeli departure, without the full-service bill
Save $10,000s
in professional fees.
Get clarity for $497.
Stop paying accountants and lawyers premium hourly rates to organise paperwork you can prepare efficiently. ExitIsrael walks you through the facts the ITA actually looks at, organises your evidence, compiles a residency position file, and puts it in front of an experienced reviewer before you file your departure-year return and Form 1348.
Guided preparation / Residency file compiled / Human legal review
Your next chapter, organisedExample
๐ฎ๐ฑ Israel๐ฆ๐ช Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
๐
New-country leaseA home for your next chapter
โ๐ชช
Residence documentYour status abroad
โ๐ฆ
Bank statementYour everyday financial ties
โ๐
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
๐ฆ๐ช Dubai (UAE)๐ฒ๐น Malta๐จ๐พ Cyprus๐ฌ๐ง UK (non-dom / FIG)๐ต๐ฆ Panama๐ต๐พ Paraguay
Need a new residence too?
Leaving Israel is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Dubai, Malta, Cyprus and UK and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site โ click through.
๐ฆ๐ช
Dubai (UAE)
Explore residency pathways โ
๐ฒ๐น
Malta
Explore residency pathways โ
๐จ๐พ
Cyprus
Explore residency pathways โ
๐ฌ๐ง
UK (non-dom / FIG)
Explore residency pathways
๐ต๐ฆ
Panama
Explore residency pathways โ
๐ต๐พ
Paraguay
Explore residency pathways โ
Immigration eligibility, processing times and government requirements vary by route and applicant.
The $497 guided departure package
Do the simple work once.
Pay experts for judgment โ not administration.
Traditional full-service departure engagements get expensive when accountants, lawyers and valuers each bill hourly for gathering the same facts. Software handles the organisation and drafting; experts handle the parts that require judgment.
$497Prepared residency file + written review
Start the process โ02
Upload your documents
Add evidence of your new life abroad and the Israeli ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering housing, family, work, banking, pension savings, Bituach Leumi, assets and the other connections the ITA weighs under the centre-of-life test.
04
We compile your residency file
The software organises your answers and evidence into a structured departure file: your position under the centre-of-life test and the day-count presumptions, your section 100A exit-tax exposure and your Form 1348 disclosure.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residency position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to file on that basis, apply for a preliminary tax ruling, or obtain specialist advice first.
No open-ended hourly meter.
The core guided preparation and review is $497. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
There is no NR73 in Israel.
Here is what replaces it.
Israel has no departure form and no residency-opinion request. You self-assess against the centre-of-life test and two day-count presumptions, file a final resident-year return, and โ if the presumptions still point at Israel โ attach a Form 1348 explaining why you are nonetheless a foreign resident. Getting the file right before you leave is what protects you later.
The test
Centre of life, backed by two day-count presumptions.
Under section 1 of the Income Tax Ordinance an individual is an Israeli resident if their centre of life is in Israel โ judged on the whole of their family, economic and social ties: permanent home, where the family lives, regular or permanent place of work, active and substantial economic interests, and activity in organisations and institutions.
Two presumptions sit on top. You are presumed resident if you spent 183 days or more in Israel in the tax year, or 30 days or more in the year and 425 days or more across that year and the two preceding years. Part of a day counts as a day. Both presumptions are rebuttable โ but rebutting them is your job, with evidence.
Form 1348 โ residency declaration (ITA) โThe tail โ and a pending reform
'Foreign resident' is a four-year test. A bright-line replacement is proposed, not enacted.
The Ordinance's definition of foreign resident requires 183 days or more outside Israel in each of two tax years and a centre of life outside Israel in the two years that follow. The ITA's Circular 1/2012 treats residency as severed from the day of departure only once that four-year picture holds โ which is why the ITA can look back at your departure years later.
On 2 July 2025 the Ministry of Finance published a memorandum of law that would add conclusive presumptions built on 'weighted days' (for example 75+ days in the year and 183+ weighted days over three years = resident; 74 days or fewer and 110 weighted days or fewer = foreign resident). As at September 2026 it remains a proposal and has not been enacted. The current test applies to your departure.
ITA announcement โ memorandum of law on residency (2 July 2025) โIf you want certainty
A preliminary tax ruling is the closest thing to an opinion.
The ITA's Tax Rulings Institution issues preliminary tax rulings (ืืืืืช ืืืกืื) under the procedure introduced by Amendment 147, effective 1 January 2006. A ruling binds the Director on the facts you give unless the information was incomplete, circumstances changed, or the data was false โ which is exactly why the facts and evidence need to be assembled carefully first. There is no lighter 'residency opinion' route: the alternative is to self-assess and hold the file.
ITA: preliminary tax rulings โSeparate from your return
Your final resident-year return โ and Form 1348 โ still have to be right.
In the year you leave you file the annual individual return (Form 1301) as usual. If you meet either day-count presumption but claim to be a foreign resident, section 131(a)(5e) requires you to file and attach Form 1348, a residency declaration that walks through your homes, family, work, bank accounts, pension savings, health cover, Bituach Leumi contributions and days in Israel for the year and the two preceding years. For the 2025 tax year the ITA's deadlines were 29 May 2026 for paper returns and 30 June 2026 for online returns.
ITA: 2025 annual return for individuals (Form 1301) โWhy this matters
A flight changes
your location.
The facts tell the rest.
Israeli tax obligations depend on residency. Residents are taxed on worldwide income; foreign residents on Israeli-source income only. The ITA decides which you are by weighing your whole life โ family, economic and social ties โ not your departure date, and it can revisit that picture for years afterwards.
Read the ITA's Form 1348 residency factors โWhere is your permanent home?
Whether you sold, let out or kept your Israeli apartment available is the first line on Form 1348 and the heaviest fact under the centre-of-life test.
Where is your family?
A spouse or minor children remaining in Israel is a significant tie โ the circulars treat a home where the family regularly lives as decisive โ and needs an explanation, not silence.
What does daily life look like?
Work, bank accounts, pension and study funds, kupat holim membership, Bituach Leumi contributions, a car, and the day count in each country tell the story the test is asking about.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and Israeli ties.
02
Build your document file
Keep new-country evidence and changes to Israeli ties in separate, labelled sections.
03
Get reviewed before you file
Our team reviews your residency file and evidence, provides an advisory opinion and recommends revisions before you file or seek a ruling.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed residency file
Our team reviews your position under the centre-of-life test and the presumptions, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have a company, options or RSUs, private-company shares, a trust or an Israeli apartment? We can connect you with Israeli CPAs, tax lawyers and valuers for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Complex, full-service Israeli departures can run into tens of thousands of dollars in combined accounting, legal and valuation fees once section 100A, a shareholding or option package, an apartment and a Bituach Leumi position are in play.
This refers to broader, multi-specialist engagements, not residency preparation alone. Actual fees and savings vary.
Beyond the residency question
Section 100A exit tax,
without the guesswork.
When you cease to be an Israeli resident, section 100A of the Income Tax Ordinance treats your assets as sold one day before residency ended. You can pay then, or โ by doing nothing โ you are treated as having elected to defer until the asset is actually sold, at which point the Israeli share of the gain is the real gain multiplied by the holding period up to cessation over the total holding period. The ITA's published position 11/2016 is that section 100A does not yield to tax treaties, so a treaty in your new country does not switch it off. Shares, options, crypto and foreign property are all in scope. Each of these is a decision, and each needs a number and a date behind it.
ITA reportable positions โ position 11/2016, exit tax โCPA (ISR.)
Tax analysis and filings
An Israeli Certified Public Accountant (ืจืืื ืืฉืืื) or licensed tax adviser (ืืืขืฅ ืืก) can model your section 100A exposure, the deferral, the Form 1348 position and your final Form 1301.
VALUER
Share and business valuations
A qualified valuer can support the market value of private-company shares, options and business interests on the day before your residency ends.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure โTeam review is a separate, agreed professional engagement. Our advisory opinion is not a determination by the ITA.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal ITA document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status โ and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
Israel
Documenting what changed
- Sale, letting or retention of your Israeli apartmentExplain what happened to it and whether it remains available to you โ it is the first question on Form 1348.
- Bituach Leumi: Form 627 and, if you are ending residency, Form 629Tell the National Insurance Institute you are leaving with the residency questionnaire (627); a declaration on cancellation of residency (629) ends your registration and your health-insurance cover.
- Kupat holim and private health coverCancel or suspend and keep the letters; Form 1348 asks about health-fund membership in Israel and abroad.
- Employer, tax file and pension fundsEnd Israeli employment or document the new arrangement; close or update your ITA file if self-employed; move pension, provident and study funds to a foreign address.
- Bank, car and licence updatesUpdate your bank to a non-resident address; sell or explain a retained car and driving licence.
Keeping an Israeli bank account does not by itself make you a resident. See how Form 1348 weighs it โ
Still waiting on a document? Mark it pending and keep going.
Start my departure file โ $497 โYour file grows as your move does.
04 / When you're ready
You prepare here.
You file with the ITA.
There is nothing to 'submit' on departure โ but there are four things the ITA and Bituach Leumi expect you to do, and they have deadlines. This app does not connect to the ITA's online systems.
ITA: annual return for individuals (Form 1301) โ01
Notify Bituach LeumiComplete the residency questionnaire for persons living abroad (Form 627) at a branch or online. If you are ending residency rather than staying temporarily, file the declaration on cancellation of residency (Form 629).
02
File your final resident-year returnFile Form 1301 for the year of departure. If you met the 183-day or 30/425-day presumption but claim foreign residency, attach Form 1348; report section 100A (or note the deferral) and any reportable position on Form 1346.
03
Report when you actually sellIf you deferred section 100A, the Israeli share of the gain is reported and paid when the asset is realised โ even years later, and even if your new country also taxes it.
04
Keep the fileForeign-resident status is confirmed over four years. Keep the evidence, your border-crossing records and every notification you sent.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion โ not an ITA determination or a preliminary tax ruling.
Is there an Israeli equivalent of Canada's NR73?
No. Israel has no departure form and no residency-opinion request. You self-assess. The nearest things are Form 1348, which you attach to your return to explain why you are a foreign resident despite the presumptions, and a preliminary tax ruling from the ITA's Tax Rulings Institution, which is binding on the facts you give. ITA rulings โ
Is there an exit tax?
Yes. Section 100A of the Income Tax Ordinance deems your assets sold one day before you cease to be an Israeli resident. If you do not pay then, you are treated as electing to defer until the actual sale, when the Israeli share of the real gain is computed by holding period. The ITA's position 11/2016 is that this applies regardless of a tax treaty. ITA position 11/2016 โ
I was in Israel more than 183 days this year. Can I still be a foreign resident?
Possibly, but you must prove it. The 183-day and 30/425-day presumptions are rebuttable, and section 131(a)(5e) obliges you to file a return with Form 1348 setting out the facts. Then remember the definition of foreign resident: 183 days or more abroad in each of two tax years and a centre of life abroad in the two years after that. ITA Circular 1/2012 โ
What about the new 'weighted days' rules I've read about?
They are still a proposal. The Ministry of Finance published a memorandum of law on 2 July 2025 with conclusive day-count presumptions. As at September 2026 it has not been enacted, and the current centre-of-life test with rebuttable presumptions applies. If it is enacted we will update this page and your file. ITA announcement โ
Do I have to sell my apartment and close every Israeli account?
No blanket rule requires it. A home, bank accounts, pension savings and a car are factors Form 1348 asks about, weighed together. Keep what you need, disclose it, and be able to explain it โ but a permanent home in Israel where your family regularly lives is the fact most likely to sink a non-residency claim. Rent from an Israeli apartment remains Israeli-source income taxable in Israel.
What happens with Bituach Leumi and my health insurance?
Unless you declare an end to residency, the National Insurance Institute keeps you registered as a resident for the first 5 years after departure and you remain liable for national and health insurance contributions. If you cancel residency (Form 629), your cover ends; on return you face a waiting period for health services of one month per year of absence (minimum two months, maximum six months), which can be redeemed with a special payment. Bituach Leumi guidance โ
What if I come back?
If you return after at least 6 consecutive years as a foreign resident you are a returning resident; after at least 10 you are a veteran returning resident with a 10-year exemption on foreign-source income and gains. For those who become resident from 1 January 2026 the old reporting exemption no longer applies โ foreign income must be reported even where exempt. Coming back sooner invites the ITA to ask whether you ever left. ITA returning-resident reliefs โ
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file โ $497 โDubai (UAE) / Malta / Cyprus / UK (non-dom / FIG) / Panama / Paraguay
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
๐Exit GlobalPortfolio home๐จ๐ฆExit CanadaNR73 + departure file๐บ๐ธExit USAExpatriation + Form 8854๐ปExit CaliforniaFTB residency๐ฝExit New YorkDomicile + statutory residency๐ฌ๐งExit the UKStatutory Residence Test๐ฎ๐ชExit IrelandOrdinary residence tail๐ซ๐ทExit FranceArt. 167 bis exit tax๐ง๐ชExit BelgiumSpecial departure return๐ณ๐ฑExit NetherlandsM-form + conserverende aanslag๐ช๐ธExit SpainArt. 95 bis + quarantine rule๐ฎ๐นExit ItalyAIRE + black-list presumption๐ฉ๐ฐExit DenmarkFraflytterskat๐ณ๐ดExit NorwayUtflyttingsskatt๐ธ๐ชExit SwedenTen-year share rule๐ฆ๐บExit AustraliaCGT event I1๐ฟ๐ฆExit South AfricaSection 9H exit charge๐ฉ๐ชExit Germanyยง 6 AStG Wegzugsbesteuerung๐ฆ๐นExit Austriaยง 27 (6) Wegzugsbesteuerung๐ซ๐ฎExit FinlandThree-year rule๐ง๐ทExit BrazilSaรญda definitiva๐ฏ๐ตExit JapanExit tax on ยฅ100m+ assets๐ฎ๐ฑExit IsraelCentre of life + s.100A๐ณ๐ฟExit New Zealand325-day rule + IR886๐ต๐นExit PortugalArt. 16 CIRS residency๐ฐ๐ทExit South KoreaExit tax on large shareholders๐ฆ๐ทExit ArgentinaPรฉrdida de residencia + baja๐ฎ๐ณExit IndiaSection 6 residency + RNOR๐จ๐ญExit SwitzerlandWegzug + pension withholding
Arriving
๐ต๐ฆMove to PanamaTerritorial tax, Friendly Nations๐ฆ๐ชMove to DubaiNo personal income tax๐ฒ๐นMove to MaltaRemittance basis, EU๐จ๐พMove to Cyprus60-day rule, non-dom๐ต๐พMove to ParaguayTerritorial tax, fast residency๐บ๐พMove to UruguayTax holiday for new residents๐จ๐ทMove to Costa RicaTerritorial tax๐ง๐ธMove to BahamasNo income tax๐ต๐นMove to PortugalD7, D8, Golden Visa, IFICI๐น๐ญMove to ThailandLTR visa, remittance basis๐ฒ๐พMove to MalaysiaMM2H, territorial tax๐ฎ๐ฉMove to IndonesiaSecond Home visa, Bali๐ฌ๐ชMove to GeorgiaForeign income exempt, 1% SBS๐ต๐ทMove to Puerto RicoAct 60 for US citizens๐ฎ๐นMove to ItalyFlat tax, 7% pensioner regime๐ฌ๐ทMove to GreeceGolden Visa, non-dom flat tax๐ญ๐ฐMove to Hong KongTerritorial, no CGT๐ธ๐ฌMove to SingaporeForeign income exempt, no CGT