Osek Zair Calculator 2025
The osek zair (small dealer/עוסק זעיר) reform is a new tax track for exempt dealers with annual income up to ₪120,000. Check in seconds whether the track is worth it for you — an automatic 30% expense deduction, no annual report, no advance payments.
Typically 10%-25% for service providers, 30%-50% for businesses with goods
Your annual revenue (80,000 ₪) is below the cap of 120,000 ₪.
Estimated annual savings on the osek zair track
* Estimate for illustration only. Based on the 2025 income tax brackets and 2.25 credit points. An exact calculation depends on personal data (marital status, national insurance, dividends, additional income). Consult an accountant before deciding.
What does the reform include?
- ✓Automatic 30% expense deduction — no need to document personal receipts; tax is calculated on 70% of income
- ✓Exemption from filing an annual report — saving thousands of shekels in accountant fees
- ✓Exemption from advance tax payments — cleaner cash flow during the year
- ✓Simplified reporting — report once a year in a simple file
Who is it not suited for?
- !Businesses with annual income above ₪120,000
- !Businesses with high business expenses (above 30% of income) — goods, raw materials
- !Authorized dealers (osek murshe) and limited companies (Ltd.)
Frequently asked questions
What is the osek zair reform?
A new reform (2025) for exempt dealers (osek patur) with annual income of up to ₪120,000. On this track you receive an automatic 30% expense deduction with no need to document receipts, plus an exemption from filing an annual report and from paying advance payments.
Who is eligible to join the reform?
Exempt dealers (osek patur) whose annual income does not exceed ₪120,000. Authorized dealers and companies are not eligible. There are additional conditions — it is advisable to consult an accountant.
When is it worth joining?
The track is worthwhile when actual business expenses are less than 30% of income. For service providers (without raw materials) it is usually very worthwhile. For businesses with goods or high expenses — less so.
Do I still need to issue tax invoices?
Yes. The obligation to issue invoices remains. Quickly will issue invoices suited to an exempt dealer (osek patur) for you directly from WhatsApp.
Joining osek zair? Quickly makes invoices simple
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