{"schemaVersion":1,"passportCode":"IL","passportUrl":"https://multipassrank.com/passport/israel","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"IL","topic":"citizenship","title":"Israel naturalisation: scoped statutory baseline","summary":"Section 5 supplies a discretionary adult naturalisation baseline involving presence, residence, permanent-residence entitlement, Hebrew and prior-nationality conditions. Current administrative requirements could not be verified from the blocked authority guidance.","scope":"Adult ordinary naturalisation provisions actually read in the Knesset's original Nationality Law 5712-1952, not a current consolidated application manual. Acquisition under the Law of Return is a separate route and is not substituted for ordinary naturalisation.","jurisdiction":"State of Israel","routeType":"naturalisation","facts":[{"id":"ranks2140-il-citizenship-presence-status","label":"Statutory presence and permanent-residence entitlement","text":"Section 5(a) of the reviewed enacted text requires an adult non-citizen to be in Israel, to have been in Israel for three of the five years before applying, to be entitled to permanent residence, and to have settled or intend to settle in Israel. These conditions are cumulative in the ordinary provision; three years alone is not a complete eligibility test. Current administrative counting and any required period holding permanent status were not established.","state":"conditional","sourceIds":["ranks2140-il-nationality-original-act"],"locator":"Original Nationality Law 5712-1952 Sections 5(a)(1)-(4) and 13, PDF pp. 2-3; original statutory text only, not independently verified current procedure"},{"id":"ranks2140-il-citizenship-hebrew","label":"Statutory Hebrew requirement, no verified framework","text":"The reviewed Section 5(a)(5) calls for some knowledge of Hebrew. It does not name a CEFR level or separate skills. A current examination format, accepted evidence and administrative age or disability exemptions were not established from an accessible operative authority document.","state":"conditional","sourceIds":["ranks2140-il-nationality-original-act"],"locator":"Original Nationality Law 5712-1952 Section 5(a)(5), PDF p. 2; current operational proof requirements unresolved"},{"id":"ranks2140-il-citizenship-other-nationality","label":"Naturalisation-specific prior-nationality condition","text":"The ordinary Section 5 text requires renunciation of the previous nationality or proof that foreign nationality will cease upon becoming Israeli. Section 6(d) gives the Minister power to waive specified conditions, including this one, for a special reason. Section 14's general rule that acquisition need not depend on renunciation expressly excepts naturalisation, so it cannot be used as a blanket dual-nationality assurance for this route.","state":"conditional","sourceIds":["ranks2140-il-nationality-original-act"],"locator":"Original Nationality Law 5712-1952 Sections 5(a)(6), 6(d) and 14(a), PDF pp. 2-3; current waiver practice not established"},{"id":"ranks2140-il-citizenship-discretion-declaration","label":"Discretion and allegiance declaration","text":"Under the reviewed Section 5(b)-(d), the Minister of Interior grants nationality by certificate if the Minister considers it appropriate after the conditions are met. Before grant the applicant makes the statutory declaration of loyalty to Israel, and acquisition dates from that declaration. The statute does not make satisfying the listed conditions an automatic grant.","state":"conditional","sourceIds":["ranks2140-il-nationality-original-act"],"locator":"Original Nationality Law 5712-1952 Section 5(b)-(d), PDF p. 2"},{"id":"ranks2140-il-citizenship-current-procedure-unresolved","label":"Current administrative and cohort restrictions unresolved","text":"Current Population and Immigration Authority application guidance and Procedure 4.4.0001 could not be read because the official pages and PDF returned access blocks. This collection therefore does not verify current permanent-status staging, documents, interview practice, procedural exemptions or nationality/territory-specific restrictions. The original statute is not represented as a fully consolidated 2026 eligibility determination.","state":"not_established","sourceIds":["ranks2140-il-nationality-original-act"],"locator":"Evidence boundary: accessible original 1952 enactment only; blocked current PIBA service and procedure are recorded in research notes, not represented as retrieved sources"}],"limits":["This is limited statutory coverage, not verified current operational guidance. Current amendments, temporary nationality/territory restrictions and administrative procedure must be checked before relying on eligibility; no residence constraint or language-framework value is structured as a current verified rule.","Law of Return, birth/descent, marriage, military-service exemptions and minor routes are outside this ordinary-route baseline. No universal permission to retain another nationality, approval guarantee, fee or processing estimate is asserted."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/israel/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"IL","topic":"taxes","title":"Israel tax residence and new-resident transition","summary":"Tax residence centres on a person's life connections, with rebuttable day-count presumptions. Qualifying new and veteran returning residents have a foreign-income exemption, but the separate reporting exemption ends for the cohort becoming resident from 1 January 2026.","scope":"Individual residence and worldwide/source-income statutory baseline, with the Section 14 foreign-income regime and Amendment 272 reporting transition. The sources are specified enactments, Israel's tax-residence submission and a dated parliamentary analysis, not a complete 2026 tax manual.","jurisdiction":"State of Israel","facts":[{"id":"ranks2140-il-tax-centre-of-life","label":"Centre of life determines individual residence","text":"Israel's jurisdiction-provided tax guidance defines an individual resident by their centre of life. The assessment considers the whole of their family, economic and social connections, including their permanent home, their and their family's residence, regular business or employment, substantive economic interests and organisational activities. Citizenship alone is not the stated ordinary individual-residence test.","state":"conditional","sourceIds":["ranks2140-il-tax-residence-submission"],"locator":"Israel information on residency for tax purposes, Section I, PDF p. 1"},{"id":"ranks2140-il-tax-day-presumptions","label":"Both day-count presumptions are rebuttable","text":"A centre of life in Israel is presumed when the person spends at least 183 days there in the tax year, or at least thirty days in that year and at least 425 days across that year and the preceding two years combined. Part of a day counts. Either the individual or the assessing officer can rebut the presumptions; spending fewer than 183 days is not by itself a determination of non-residence.","state":"conditional","sourceIds":["ranks2140-il-tax-residence-submission"],"locator":"Israel information on residency for tax purposes, Section I, quoted residence definition paragraphs (2)-(3), PDF p. 1"},{"id":"ranks2140-il-tax-worldwide-source","label":"Worldwide versus Israel-source baseline","text":"The enacted Section 2 baseline taxes a resident's income produced or accrued in Israel or abroad, and a foreign resident's income produced or accrued in Israel, subject to the Ordinance's income categories and reliefs. Source is income-specific: for example the enacted Section 4A rules look to where services or employment are performed, with special employer and permanent-establishment exceptions. A foreign payor or bank account alone does not establish foreign-source exemption.","state":"conditional","sourceIds":["ranks2140-il-tax-amendment132"],"locator":"Amendment 132 Sections 2 and 5, amending Income Tax Ordinance Section 2 and inserting Section 4A, PDF pp. 2 and 4-5"},{"id":"ranks2140-il-tax-new-resident-foreign-income","label":"Qualifying ten-year foreign-income exemption","text":"Section 14(a) exempts qualifying foreign-produced or accrued income, including income from foreign assets, for ten years from first becoming an Israeli tax resident or becoming a veteran returning resident. The latter category ordinarily requires at least ten consecutive years as a foreign resident. The regime covers active and passive foreign income subject to the statutory conditions and exclusions; it is not a general exemption for work or other income sourced in Israel.","state":"conditional","sourceIds":["ranks2140-il-tax-amendment168","ranks2140-il-tax-parliamentary-analysis2025"],"locator":"Amendment 168 Section 4, replacing Ordinance Section 14(a), PDF pp. 2-3; 15 July 2025 parliamentary analysis Sections 1 and 1.2-1.3, pp. 1-3"},{"id":"ranks2140-il-tax-reporting2026","label":"2026 cohort: tax exemption is not reporting exemption","text":"Amendment 272 removes the special foreign-income reporting exemption and the corresponding foreign-asset reporting protection for first-time and veteran returning residents who become Israeli residents from 1 January 2026. It does not repeal the separate ten-year foreign-income tax exemption. Its commencement clause does not simply remove the prior reporting protection from every person who arrived before 2026; general reporting rules and individual circumstances still need assessment.","state":"conditional","sourceIds":["ranks2140-il-tax-amendment272","ranks2140-il-tax-parliamentary-analysis2025"],"locator":"Amendment 272 Sections 5-6 and 12(a), repealing Ordinance Section 134B and deleting Section 135(1)(b); parliamentary analysis Section 1.2, p. 3","effectiveFrom":"2026-01-01"},{"id":"ranks2140-il-tax-adjustment-year","label":"Adjustment-year election is time-limited","text":"The Section 14 regime permits an eligible first-time or veteran returning resident to elect an adjustment year in which they are not treated as resident for the relevant income-tax purposes, by notifying the authority within ninety days of arrival. That year counts within the ten-year exemption period rather than extending it to eleven years. Election mechanics and interaction with another country's tax rules require individual checking.","state":"conditional","sourceIds":["ranks2140-il-tax-amendment168","ranks2140-il-tax-amendment272","ranks2140-il-tax-parliamentary-analysis2025"],"locator":"Amendment 168 Section 4 inserting Ordinance Section 14(b); Amendment 272 Section 1; parliamentary analysis Section 1.1, p. 2"}],"limits":["General information, not an individual tax calculation. The tax-residence submission is undated; the parliamentary analysis is dated 15 July 2025. The cited enacted provisions are not a fully reconstructed current Ordinance. Current authority guidance was access-blocked and is not cited as read.","Treaty tie-breakers, foreign-tax-credit calculations, special territorial or public-service provisions, trusts, detailed asset exclusions, rates and filing deadlines are outside this baseline. A treaty outcome or credit is not presumed.","Separate 2026 incentives for qualifying domestic earned income were not established from accessible operative official text and are not included. Do not use this limited foreign-income summary to conclude that no other relief exists or that every new resident qualifies."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/israel/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-il-nationality-original-act","publisher":"Israel, Knesset","title":"Nationality Law 5712-1952: original enacted text, not a current consolidated procedure","url":"https://fs.knesset.gov.il/2/law/2_lsr_211774.PDF","language":"he","retrievedAt":"2026-09-22"},{"id":"ranks2140-il-tax-residence-submission","publisher":"Israel Tax Authority, jurisdiction submission hosted by OECD","title":"Israel: information on residency for tax purposes, undated jurisdiction submission","url":"https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Israel-Residency.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-il-tax-amendment132","publisher":"Israel, Knesset","title":"Income Tax Ordinance Amendment 132, 2002: residence and worldwide/source-income provisions","url":"https://fs.knesset.gov.il/15/law/15_lsr_300605.pdf","language":"he","retrievedAt":"2026-09-22"},{"id":"ranks2140-il-tax-amendment168","publisher":"Israel, Knesset","title":"Income Tax Ordinance Amendment 168 and temporary provision, 2008","url":"https://fs.knesset.gov.il/17/law/17_lsr_300918.pdf","language":"he","retrievedAt":"2026-09-22"},{"id":"ranks2140-il-tax-amendment272","publisher":"Israel, Knesset","title":"Income Tax Ordinance Amendment 272, published 7 April 2024: reporting transition from 2026","url":"https://fs.knesset.gov.il/25/law/25_lsr_4303082.pdf","language":"he","retrievedAt":"2026-09-22"},{"id":"ranks2140-il-tax-parliamentary-analysis2025","publisher":"Israel, Knesset Research and Information Center","title":"Description and analysis of tax benefits for new immigrants and returning residents, 15 July 2025","url":"https://fs.knesset.gov.il/globaldocs/MMM/2ef1a063-cd62-f011-a85f-005056aa9911/2_2ef1a063-cd62-f011-a85f-005056aa9911_11_20997.pdf","language":"he","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"IL","providerEntityCode":"ISR","providerEntityName":"Israel","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.919,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"IL","providerEntityCode":"ISR","providerEntityName":"Israel","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":83.1975609756098,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}