{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "il.tax.presumptions",
  "versions": [
    {
      "rule_id": "il.tax.presumptions",
      "version": "2026.1",
      "jurisdiction": "IL",
      "title": "Israel day presumptions — ADVISORY",
      "summary": "Income Tax Ordinance s.1: centre-of-life decides residence, aided by two REBUTTABLE day presumptions — 183 days or more in the tax year, or 30 days or more in the tax year plus 425 days or more across the tax year and the two preceding years (the 425 INCLUDES the current year). Both presumptions can be rebutted by you AND by the Assessing Officer, so no day count decides Israeli residence by itself.",
      "evaluator": "lookback_aggregation",
      "determinative": false,
      "official_source_url": "https://www.gov.il/he/departments/israel_tax_authority",
      "last_verified": "2026-09-01",
      "effective_from": "2003-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "unspecified_by_authority": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "countries": [
          "IL"
        ],
        "lookback": {
          "periods": 3,
          "total_threshold": 425,
          "current_period_minimum": 30,
          "or_single_period_threshold": 183,
          "exclude_current_period_from_total": false
        }
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "il183.approaching"
        }
      ],
      "notes": [
        "The 425 aggregate INCLUDES the current tax year — the mirror image of South Africa's 915, and the reason exclude_current_period_from_total must always be explicit.",
        "Both presumptions are rebuttable in BOTH directions (taxpayer and Assessing Officer) — this rule is never determinative.",
        "REFORM WATCH (checked 1 September 2026 at tazkirim.gov.il): the irrebuttable weighted-day model (75 + 183-weighted; 30 + 140-weighted with an Israeli-resident spouse; weights 1, 1/3, 1/6) was re-issued as a legislative MEMORANDUM on 2 July 2025 and remains unenacted. If enacted it becomes a second rule version.",
        "Israel publishes no part-day/arrival/departure counting basis (convention.unspecified_by_authority)."
      ]
    }
  ]
}