Workforce Mobility & Immigration in Israel

B-1 Foreign Expert work visa coordination for foreign managers, specialists and key staff relocating to Israel.

Israel Reviewed September 2026

Currency

ILS (Israeli new shekel)

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

B-1 Foreign Expert visa is the main route for skilled foreign hires — requires employer pre-approval from the Ministry of Industry

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~₪5,300–8,000/month (1-bed; citywide average ~₪6,100 / ~$1,700; central neighborhoods higher)

Housing — family of four

~₪8,500–14,000/month (2–3-bed, family-oriented neighborhoods; premium/beachfront locations substantially higher)

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Moving workforce into Israel

Israel applies a standard 23% corporate income tax rate, but the more consequential feature for technology and R&D-intensive businesses is the tiered "Preferred Enterprise" and "Preferred Technological Enterprise" regime under the Law for the Encouragement of Capital Investments: qualifying companies can pay 16% (7.5% in development zones) as a Preferred Enterprise, 12% (7.5% in development zones) as a Preferred Technological Enterprise, or as low as 6% for technology groups with consolidated global revenue above ILS 10 billion.

Discuss your Israel relocation plan

Israel is not an EU/EEA member

B-1 Foreign Expert visa is the main route for skilled foreign hires — requires employer pre-approval from the Ministry of Industry, Trade and Labor Permit Department and a minimum monthly salary of approximately ₪23,460 (2026); issued for 1 year, renewable up to 5

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Israel guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Tel Aviv, Israel's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (Tel Aviv)~₪5,300–8,000/month (1-bed; citywide average ~₪6,100 / ~$1,700; central neighborhoods higher)~₪8,500–14,000/month (2–3-bed, family-oriented neighborhoods; premium/beachfront locations substantially higher)
Security depositTypically 1–2 months' rent as a cash deposit or bank guarantee (arev bankait); commonly combined with up to 12 post-dated monthly cheques covering the full year's rent, signed at lease signingTypically 1–2 months' rent as a cash deposit or bank guarantee (arev bankait); commonly combined with up to 12 post-dated monthly cheques covering the full year's rent, signed at lease signing
Get a city-specific relocation estimate

Frequently asked questions

How does the Preferred Technological Enterprise tax rate actually work?
A company must show at least 20% of revenue from IP developed in Israel (or, at group level, that 55% of Israeli revenue is Preferred or Technological Income) to qualify. Rates then range from 16%/12% depending on enterprise type and zone, down to 6% for technology groups with consolidated global revenue above ILS 10 billion. Qualification is reviewed annually, not granted permanently at setup.
What is the 2026 top-up tax and who does it affect?
From 2026, Israel's Qualified Domestic Minimum Top-up Tax (QDMTT) sets a 15% effective minimum tax rate for any Israeli entity that is part of a multinational group with consolidated global revenue above €750 million. For such groups, a nominal 6% or 12% preferential rate no longer guarantees that effective rate — a top-up tax closes the gap to 15%.
How do Bituach Leumi employer contributions work?
Combined National Insurance and health contributions apply in two brackets: approximately 6.70% on the portion of monthly salary up to ILS 6,331, and approximately 12.60% on the portion between that threshold and the ILS 51,910/month ceiling (2026 figures). Salary above the ceiling is exempt from further contributions.
Is there a minimum share capital to form a company in Israel?
No — the Companies Law sets no statutory minimum, and a nominal ILS 1 is legally sufficient. In practice, the main commercial banks generally expect at least ILS 10,000 in paid-up capital before opening a corporate bank account, and operationally most companies capitalize well above that.

Talk to a Israel mobility expert

The Preferred Technological Enterprise regime is Israel's most consequential planning lever for technology and R&D operations, but its lowest tiers are available only to companies that can document Israeli-sourced IP and R&D spend on an ongoing basis — and, from 2026, large groups must additionally test the outcome against the 15% QDMTT floor before assuming the nominal rate applies.