Form 106 — Issuance and Reading

What is Form 106, how to read it, what each line means, and how to use it for tax refunds.

Form 106 (Tofes 106) is the annual tax certificate your employer is legally required to issue you in Israel. Think of it as the Israeli equivalent of a W-2 in the United States — it summarizes everything about your employment income and deductions for the tax year.

What Information Does Form 106 Contain?

The form details your gross salary, income tax withheld, National Insurance (Bituach Leumi) payments, health tax deductions, pension contributions from both employee and employer, Hishtalmut fund contributions, and any other payroll deductions. It provides the complete financial picture of your employment for that calendar year.

Why Is Form 106 Important?

You need Form 106 for filing a tax refund claim, completing annual tax returns if required, and applying for a mortgage or loan where proof of income is needed. Without it, you cannot verify whether the correct amount of tax was deducted throughout the year.

When Should You Receive It?

Employers must issue Form 106 by March 31 of the following year. So for the 2025 tax year, you should have it by March 31, 2026. If your employer is late, remind them — they are legally obligated to provide it. If you left a job mid-year, you are entitled to a Form 106 covering your employment period.

What to Check on Your Form 106

Verify that the gross salary matches your payslips, confirm that pension and Hishtalmut contributions are correct, and check that your tax credit points were applied properly. Errors on Form 106 can mean you overpaid tax — which you can reclaim through a tax refund request to the Tax Authority.

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The information on this page is for educational purposes. Please consult a professional before making financial decisions.

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Frequently asked

+−When should I receive my Form 106?

Employers must issue Form 106 by March 31 of the following year. For the 2025 tax year, you should have it by March 31, 2026. If you left mid-year, you are entitled to a form covering your employment period.

+−What is Form 106 used for?

You need it for filing tax refund claims, completing annual tax returns, and applying for mortgages or loans. It is your official proof of income and tax payments for the year.

+−What should I check on my Form 106?

Verify that gross salary matches your payslips, confirm pension and Hishtalmut contributions are correct, and check that your tax credit points were applied properly. Errors can mean you overpaid tax.

+−What if my employer refuses to issue Form 106?

Employers are legally required to issue Form 106. If they refuse, file a complaint with the Israel Tax Authority. You can also request the information directly from the Tax Authority using your personal tax file.

+−Do I get a separate Form 106 for each employer?

Yes, each employer issues their own Form 106 covering only the period you worked for them. If you had three jobs during the year, you will receive three separate forms.

+−Can I access my Form 106 digitally?

Many employers now provide Form 106 through their payroll system or HR portal. The Tax Authority is also digitizing records, and in some cases you can access historical forms through your personal account on their website.

+−How does Form 106 relate to filing a tax return?

Form 106 is the primary supporting document for your tax return or refund claim. The figures on Form 106 must match what you report. The Tax Authority cross-references these forms with employer filings.