How to check if you're owed an income tax refund (Form 135 basics)

Most salaried employees in Israel do not file an annual tax return: the employer deducts income tax every month, based on what the employer knows about you. When your year looked different from what the employer assumed, you may have paid more tax than you owe. The way to ask for the difference back is a request to the Israel Tax Authority, usually on Form 135.

What Form 135 is

Form 135 is a short income tax return for individuals who are not required to file a full annual return and want to ask for a refund. The Tax Authority's Form 135 service page explains who can use it, what to attach and how to submit it. You submit a separate request for each tax year.

The service page says a refund can be requested for up to six tax years back. As of 2 November 2026; check the source, because the rules can change.

Situations worth checking

These are common reasons people look into a refund. None of them guarantees one: whether you are owed anything depends on your whole situation and on the rules of that tax year.

• You worked for only part of the year, or had months without work.
• You changed jobs during the year, or worked for two employers at the same time.
• Your personal circumstances entitle you to tax credits that your employer did not apply.
• You made payments that can carry a tax benefit, and they were not taken into account during the year.

What to gather

• Form 106 from each employer for that year: the annual summary of your salary and the tax deducted.
• Annual statements for any deposits or payments you want taken into account.
• Documents that support any credit you are claiming.
• Your bank account details, for the refund.

The Form 135 page lists what the Tax Authority expects. When in doubt, follow the page, not a summary.

How to submit

1. Read the conditions on the Form 135 service page for the year you are checking.
2. To submit online, sign in to the Tax Authority's personal area. The service page also describes other ways to submit.
3. Fill in one request per tax year, attach the documents, and keep a copy of everything.
4. Follow the status of the request. The Tax Authority may ask you for more documents.

Be careful with refund offers

Private companies offer to file for you in return for a fee or a share of the refund. Submitting the request to the Tax Authority yourself is possible. If you want help, ask what it costs before you sign anything.

How Woofi fits in

Woofi helps you keep each year's documents together and points you to the official service. Woofi does not estimate a refund amount and never files anything without your explicit approval. For personal tax advice, speak to a licensed tax adviser or an accountant.