New Legislation Regarding New Immigrants and Returning Residents – Relief under the Israeli Income Tax and National Insurance Regimes
General Background In 2026, two new statutory arrangements entered into force with the stated purpose of encouraging immigration to Israel and return thereto. The first is the Encouragement of Immigration to Israel and Return to Israel Law (Temporary Provision), 5786-2026 (hereinafter: “Encouragement of Immigration Law”), which provides, subject to specified conditions, an exemption from Israeli
