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Practical checklist
Tax refund
Tax refund in Israel.
A clear guide for employees and self‑employed: what Form 106 is, the steps, the documents, and when to ask an accountant.
Form 106
Your annual employee summary. Keep it — it's often required for a refund request.
Employees
Common cases: changing jobs, part-year work, status changes, contributions, credits.
Accountant
Recommended if you have multiple income sources, complex situations, or self-employed filings.
Form 106 is an annual summary from your employer: salary totals, tax withheld, and key payroll figures. You typically get one per employer, per year.
Important: "Tofes 46" is NOT a typo — it usually refers to donations eligible for a tax credit (Section 46). See the next section.
In Israel, many charities/public institutions are approved under Income Tax Ordinance Section 46. Donations to those institutions may give you a tax credit. People often call the donation receipt "Tofes 46".
What to keep
The official donation receipt showing the institution name + your ID, amount, and date. The institution must be approved under Section 46.
Why it matters: donation credits are a common reason people get a refund (tax was withheld during the year, but credits reduce final tax).
- You worked only part of the year → tax withheld may be higher than final annual tax.
- You changed jobs / had multiple employers → withholding can be incorrect without proper coordination.
- You made eligible donations ("Tofes 46 / Section 46").
- You have credits/deductions you didn't claim during the year.
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