Working in Israel: the work visa, the contributions and working for a Dutch employer
An Israeli or oleh may simply work in Israel. Anyone coming without that status needs a work visa, and that is only possible once the Israeli immigration authority has approved the employer's application. In 2026 an employee pays 4.27 per cent in contributions up to 7,703 shekels a month, 12.17 per cent above that. If you work from Israel for a Dutch employer, tax and contributions shift to Israel.
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Whether you may work in Israel depends on your route. An Israeli and an oleh, a new immigrant under the Law of Return, may simply work. Anyone coming for a job without that status needs a work visa. According to the Israeli embassy in The Hague, the application can only begin once the Ministry of the Interior in Israel has approved the employer's application. You pay your contributions to Bituach Leumi, the National Insurance Institute. If you work from Israel for a Dutch employer, your salary ends up in Israel, for tax and for contributions.
What do you pay in contributions?
Bituach Leumi collects the national insurance and health contributions together. Rates as of 1 January 2026, as a percentage of income, for those aged 18 who have not yet reached retirement age:
| Who | On income up to 7,703 shekels a month | On the part above it, up to 51,910 shekels |
|---|---|---|
| Employee, own share | 4.27% | 12.17% |
| Employer | 4.51% | 7.6% |
| Self-employed | 7.7% | 18% |
| Resident with income not from work | exempt up to 3,442 shekels, above that 12.09% | 12.17% |
The threshold of 7,703 shekels is 60 per cent of the average wage. Above 51,910 shekels a month you pay no further contributions.
How do you get a work visa?
The employer starts in Israel. Only after approval by the immigration authority does the visa follow. According to the embassy, it is meant for foreigners aged 18 and over without first-degree relatives in Israel, and also for those covered by the Law of Return, and for foreign specialists, athletes and performing artists who have been invited. You come to the embassy for an interview and bring, among other things:
- a passport valid for another two years;
- a criminal record certificate no more than six months old, translated and certified;
- your birth certificate, translated and certified;
- the result of a medical examination at a laboratory or hospital recognised by the embassy.
The fee is paid by the inviting party when applying in Israel.
A work visa is a B visa, and according to Bituach Leumi a B visa holder cannot become a resident. A foreign worker is therefore not covered by state health insurance. The Israeli law on foreign workers arranges private medical insurance. Ask your employer before you sign how that insurance is arranged, also for your family.
Do you work from Israel for a Dutch employer?
Then a lot shifts. Article 17 of the 1973 tax treaty says that salary is taxed in the country where you live, unless you do the work in the other country. If you work in Israel, Israel taxes. The Netherlands may tax the days you work in the Netherlands. The 183-day rule in paragraph 2 does not help you there: it only applies if your employer is not a resident of the country where you work those days, and a Dutch employer is. Let your employer know you are leaving, so it can adjust its wage tax.
For social insurance, the country of work applies: anyone working in Israel falls under Israeli legislation according to the social security convention (article 6a), and therefore under Bituach Leumi's contributions. How Bituach Leumi treats a Dutch employer without an establishment in Israel is something to ask there. If instead you are posted by your Dutch employer, article 6b keeps you under Dutch legislation for another 24 months.
How that works out for your AOW accrual is in AOW, pension and tax.
Will your diploma be recognised?
On the recognition of diplomas and professions in Israel we could not read an official source: the websites of the Israeli ministries refuse automated requests. What you can do in advance is have your Dutch diplomas legalised. At DUO that costs € 6 per document; then a court adds an apostille. For olim, the Jewish Agency mentions programmes for work and for academics. Which route fits you is in the residence routes.
In Vertrekklaar this is phase 2 of 5 of the journey, step 2.1: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Israel or go straight to step 2.1 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Israeli embassy in The Hague — the work visa, for whom and with which documents — embassies.gov.il
- National Insurance Institute — the visa types, and why a B visa gives no residency — btl.gov.il
- National Insurance Institute — contributions for employees in 2026 — btl.gov.il
- National Insurance Institute — contributions for the self-employed in 2026 — btl.gov.il
- National Insurance Institute — contributions on income not from work (2026) — btl.gov.il
- National Insurance Institute — healthcare for foreign workers — btl.gov.il
- Netherlands–Israel tax treaty (Jerusalem, 2 July 1973), article 17 on employment income — wetten.overheid.nl
- Dutch Tax Administration — Treaty states IB non-residents, January 2026 (Israel, wages and the 183-day rule) — download.belastingdienst.nl
- Netherlands–Israel social security convention (Jerusalem, 25 April 1984), articles 6a and 6b on the country of work and posting — wetten.overheid.nl
- Jewish Agency — integration programmes for work and for academics — jewishagency.org
- DUO — having a Dutch diploma legalised for use abroad — duo.nl
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