Tax Refund — Professional Review and Full Support

What is a Tax Refund and Who is Entitled to It?

A tax refund is a sum of money returned by the Israeli tax authorities to a resident or self-employed person when it is determined that they paid more tax than required by law. Tax refunds can be significant, especially for employees who had excessive withholdings, self-employed persons who incurred authorized expenses that were not properly reported, and companies that paid overly high tax installments.

Checking tax refund eligibility requires a thorough examination of financial statements, authorized expenses, mandatory deductions, and all sources of income. Often, people may miss tax refund opportunities because they did not conduct a comprehensive review or were unfamiliar with the nuances of the law.

At Ben Or Kook Accountants, we specialize in reviewing tax refunds for employees, self-employed persons, exempt and licensed business owners, private limited companies, and nonprofit associations. We examine each case individually, assess eligibility, and complete the necessary forms with the Israeli tax authorities.

Who Should File a Tax Refund Review?

• Employees — if income tax was withheld from their salary and their gross income is below a certain amount, or if they are entitled to tax benefits they did not receive;
• Self-employed persons and business owners — if they incurred authorized expenses not reported in their annual return, or if they paid excessive tax installments;
• Private company owners — if the company paid corporate tax or installments in excess;
• Nonprofit associations and non-profit entities — if they are entitled to a VAT refund or overpaid tax;
• Immigrants and foreign residents — subject to special conditions within international taxation.

Steps in the Tax Refund Review Process

Ben Or Kook Accountants will guide you through the following steps:

1. Initial Consultation — an initial review meeting (at no cost) where we learn about your financial situation, income, and expenses;
2. Document Collection — request for relevant documents (payslips, financial statements, expense receipts, previous tax returns);
3. Comprehensive Analysis — examination of all income sources, mandatory deductions, authorized expenses, and eligibility conditions;
4. Eligibility Assessment — following the review, we assess whether you are entitled to a tax refund and estimate the expected amount;
5. Filing with Tax Authorities — completion and submission of required forms to the Israeli tax authorities;
6. Support Until Refund Receipt — managing communication with the authorities, responding to inquiries, and providing updates until the refund is deposited in your bank account.

Types of Tax Refunds — Who is Eligible?

Tax Refund for Employees

An employee who pays income tax through payroll deductions may be entitled to a tax refund at the end of the year. This occurs when total mandatory deductions (income tax, national insurance, tax adjustment) exceed actual tax liability. Usually, this happens when an employee is entitled to tax benefits not received during the year, or when authorized expenses (specific to employees, such as commuting and study expenses) were not properly claimed.

Tax Refund for Business Owners and Self-Employed Persons

An exempt business owner or licensed business owner who filed an annual return may be entitled to a tax refund if they paid excessive tax installments, or if they incurred authorized expenses not reported in the return. Authorized expenses include: employee wages, office rent, fuel and vehicle maintenance, insurance, electricity and telephone, equipment and materials purchases, and technical expenses.

VAT Refund

A business owner or company reporting VAT may be entitled to a VAT refund when VAT paid on purchases exceeds VAT collected on income. This frequently occurs in new businesses, businesses with high expenses, or businesses that export (and are VAT-exempt on exports).

Corporate Tax Refund

A private limited company may be entitled to a corporate tax refund if it paid excessive tax installments, or if its authorized expenses were not properly recorded in the financial statement. Usually, this occurs after an audit or after correcting a financial statement.

Tax Refunds for Special Cases

New immigrants to Israel, foreign residents, and people who underwent international relocation may be entitled to tax refunds based on their special circumstances. Ben Or Kook Accountants also handles these cases.

Scenario Examples — When Are You Entitled to a Tax Refund?

Scenario 1: Employee with Qualified Expenses

Dan is an employee earning NIS 12,000 gross per month. During the year, income tax and national insurance were deducted from his salary. At the end of the year, Dan discovered he spent NIS 8,000 on qualified studies (a qualified expense for employees). Ben Or Kook Accountants examined Dan's entitlement and found that he was entitled to a tax refund of approximately NIS 2,000. Dan filed a request with the Israeli Tax Authority through our office and received the refund within three months.

Scenario 2: Self-Employed with Unreported Expenses

Mira is a licensed professional in the consulting field. In her annual report for 2025, she reported income of NIS 300,000 and deductions of NIS 150,000. However, Mira forgot to report expenses of NIS 40,000 in employee salaries and NIS 15,000 in office rent. Ben Or Kook Accountants reviewed the report and discovered the missing expenses. After filing an amended report with the Tax Authority, Mira received a tax refund of approximately NIS 16,500.

Scenario 3: Ltd. Company with High Tax Advance Payments

"Tech Solutions" Ltd. paid advance tax payments of NIS 100,000 during the year. At the end of the year, the income and expense report showed a profit of only NIS 200,000 (after expenses). The required corporate tax was NIS 50,000 (25% of profit). Ben Or Kook Accountants filed an annual report with the Israeli Tax Authority and received a tax refund of NIS 50,000.

Benefits of Checking Tax Refunds Through a Professional Accountant

Performing a tax refund check on your own can be complex and requires deep knowledge of Israeli tax laws. Below are the benefits of working with a professional accounting firm:

• Professional Accuracy — A skilled accountant reviews every detail and verifies that no expenses or deductions are missing;
• Time Saving — We handle all forms, documents, and communication with the Israeli Tax Authority;
• Increased Entitlement — A comprehensive review often uncovers expenses or deductions that did not appear in the original report;
• Risk Management — A professional accountant knows how to present your case correctly and avoid mistakes that could trigger further audit;
• Digital and Available Service — Ben Or Kook Accountants offers full digital service and secure document management;
• Future Planning — After receiving the refund, we advise you on how to plan your taxes in the coming years.

Ben Or Kook CPA — Personal and Available Service in Petah Tikva and Ramat Gan

Ben Or Kook CPA is a certified public accounting firm specializing in assisting freelancers, business owners, and companies in the fields of bookkeeping, annual reports, payroll, tax planning, and tax refunds. We offer personal, digital, and available service in Petah Tikva and Ramat Gan, Israel.

When it comes to checking a tax refund, we understand that every case is unique. Therefore, we always begin with a free initial consultation meeting, where we listen to your situation and assess your entitlement to a refund. Following that, we guide you through every step until you receive the refund in your bank account.

Ben Or Kook CPA works with employees, freelancers, exempt and licensed business owners, limited companies, associations, e-commerce business owners and startups, as well as new immigrants and foreign residents in the field of international taxation. All of this with complete, secure, and efficient digital service.