Israel Import VAT: 17% Standard, Exemptions and Reduced Rates Apply

Israel's Value Added Tax (VAT) on imports is 17% (as of 2024). Collected by Israel Customs Authority at clearance. Key nuances:

• Exempt: Fresh fruits/vegetables, certain medical supplies, exports.
• Reduced rate (12%): Some food staples, tourism services, residential rental.
• Calculation base: CIF value + customs duty + purchase tax (if any).
• De minimis: Shipments ≤$75 may be exempt (check current threshold).

VAT-registered importers can reclaim input VAT. Consult a customs broker or the Israel Tax Authority for commodity-specific rules.