Palestine tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Palestine tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Palestine | 15%† | 0%† | 0%† | 15%† | 15%† | not computed |
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Palestine?
The top rate on a salary is 15%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 15% above ILS 150,000.
How are capital gains taxed in Palestine?
Palestine does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Palestine?
The top rate is 0% on dividends and 15% on interest.
How is crypto taxed in Palestine?
Still unverified: we have not settled how Palestine classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption.
Does Palestine tax foreign income?
Generally no. Palestine taxes income from sources in Palestine. Income from abroad is generally outside the tax, with exceptions.
Does Palestine have a wealth tax?
No. Palestine has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Palestine have an exit tax for individuals?
No. In our model Palestine does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Palestine?
The Palestine day test (120 residence days for Palestinians, 183 for other individuals, or qualifying Palestinian public employment): Palestinians: at least 120 days; other individuals: at least 183 days in the income year. Confirm Palestinian status, days legally residing, any Authority or local-authority employment, and whether a different financial year was approved. A travel-date count below the threshold does not by itself prove nonresidence.
Residence decides whether Palestine taxes you on these rates. See the Palestine day-count test and count your own days.
Sources
The Palestine profile cites 5 sources for these rules, 0 of them from a government or a statute. The others are summaries by advisory firms, so check a figure against the official text before you rely on it.
- PwC Worldwide Tax Summaries — Palestinian territories, taxes on personal income · summary, retrieved 2026-11-11
- Deloitte — Palestinian Territories Highlights 2026 · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Palestinian territories, income determination · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Palestinian territories, other taxes · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Palestinian territories, deductions · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Palestine with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Palestine side by side with other countries, see every country or try the live demo.
Other countries in Middle East: Qatar, Saudi Arabia, Syria, Yemen, United Arab Emirates, Bahrain.