How the Israel עצמאי calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual income after expenses (ILS) | annualIncome | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| National Insurance + health tax | nationalInsurance | ($i := annualIncome; $round($const.niLowRate * $min([$i, $const.niStep]) + $const.niHighRate * $max([0, $min([$i, $const.niCeiling]) - $const.niStep]), 2)) |
| Income tax (after credit points) | incomeTax | ($i := annualIncome; $round($max([0, $const.r1 * $min([$i, $const.b1]) + $const.r2 * $max([0, $min([$i, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$i, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$i, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $min([$i, $const.b5]) - $const.b4]) + $const.r6 * $max([0, $min([$i, $const.b6]) - $const.b5]) + $const.r7 * $max([0, $i - $const.b6]) - $const.creditPoints * $const.creditPointValue]), 2)) |
| Net income / year | netIncome | $round($max([0, annualIncome - nationalInsurance - incomeTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
niStep | 92436 |
niCeiling | 622920 |
niLowRate | 0.077 |
niHighRate | 0.18 |
creditPoints | 2.25 |
creditPointValue | 2904 |
b1 | 84120 |
b2 | 120720 |
b3 | 193800 |
b4 | 269280 |
b5 | 560280 |
b6 | 721560 |
r1 | 0.1 |
r2 | 0.14 |
r3 | 0.2 |
r4 | 0.31 |
r5 | 0.35 |
r6 | 0.47 |
r7 | 0.5 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 300,000 ILS income — a typical full-time freelancer
given annualIncome | 300000 |
|---|---|
expect nationalInsurance | 44479.09 |
expect incomeTax | 55768.8 |
expect netIncome | 199752.11 |
Case 2 — 90,000 ILS — below the National Insurance step
given annualIncome | 90000 |
|---|---|
expect nationalInsurance | 6930 |
expect incomeTax | 2701.2 |
expect netIncome | 80368.8 |
Case 3 — 700,000 ILS — above the National Insurance ceiling
given annualIncome | 700000 |
|---|---|
expect nationalInsurance | 102604.69 |
expect incomeTax | 212535.2 |
expect netIncome | 384860.11 |
Sources
- ביטוח לאומי — שיעורי דמי ביטוח לעצמאי · checked 2026-08-22
- מדרגות מס הכנסה 2026 ושיעורי ביטוח לאומי לעצמאים · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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