Crypto Tax in Israel

A structured summary of how individual crypto taxation works in Israel — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Israel

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Inventory

Tax Year

Calendar Year (M12)

Functional Currency

ILS

FX Source (Reporting)

BOI

FX Source (Tax)

ITA

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Capital Gains

25% CGT (real capital gain). 30% for controlling shareholders.

Tax Rate

25%

25% real CGT. Inflation adjustment may reduce effective rate.

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

INFLATION ADJUSTMENT

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Israel?

Israel applies a Capital Gains treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Israel use?

See the cost-basis section above for the default method and the alternatives Israel permits for individuals.

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