Calculate your Mas Briut (health tax) in Israel 2025. Rate: 3.1% below 90,264 ILS threshold, 5% above up to 540,900 ILS ceiling. Mandatory contribution collected by ITA.
Enter your annual gross income to see your Mas Briut (health tax) for 2025 at the two-tier rates set by the Israel Tax Authority.
Annual health tax
--
Monthly health tax
--
Rate below threshold (3.1%)
--
Rate above threshold (5%)
--
Taxable income (capped at ceiling)
--
Your breakdown
Updates live as you type
Item
Amount
How Mas Briut is calculated in Israel
Mas Briut applies a low rate of 3.1% on annual income up to the threshold (90,264 ILS in 2025) and a higher rate of 5% on income from the threshold to the ceiling of 540,900 ILS. Income above the ceiling is not taxed. The calculation is straightforward: apply 3.1% to the below-threshold slice and 5% to the above-threshold slice, then add the two figures. There are no deductions, credits, or personal allowances that reduce the Mas Briut base directly.
Worked example: 150,000 ILS income
For 150,000 ILS gross: the below-threshold portion is 90,264 ILS taxed at 3.1%, giving 2,798 ILS. The above-threshold portion is 59,736 ILS (150,000 minus 90,264) taxed at 5%, giving 2,987 ILS. Total annual Mas Briut is 5,785 ILS, or about 482 ILS per month. The effective Mas Briut rate on gross income is 3.86%.
Why the ceiling matters for high earners
Once annual income reaches 540,900 ILS (about 45,075 ILS per month), no further Mas Briut is due on additional earnings. An employee earning 600,000 ILS pays the same Mas Briut as one earning 540,900 ILS. This cap makes the effective health tax rate decline as income rises above the ceiling. Combined with Bituach Leumi also being capped, the social insurance burden as a share of gross income is highest for those earning between the threshold and the ceiling.
Frequently asked questions
What is Mas Briut and who must pay it?
Mas Briut is the Hebrew term for health tax in Israel. It is a mandatory contribution collected by the Israel Tax Authority (ITA, misim.gov.il) on behalf of the health fund system (Kupot Holim). Every Israeli resident who earns employment income must pay Mas Briut regardless of which health fund they belong to. The contribution is distinct from the monthly health fund membership fee paid directly to the Kupat Holim. Mas Briut is calculated on gross income using the same threshold and ceiling as Bituach Leumi.
What are the Mas Briut rates for 2025?
In 2025, the Mas Briut rate is 3.1% on annual income up to 90,264 ILS (the threshold) and 5% on income from 90,264 ILS to 540,900 ILS (the ceiling). Income above 540,900 ILS is not subject to Mas Briut. These rates have been stable for several years. Unlike income tax, Mas Briut uses only two rates and has no deduction for credit points or personal allowances.
What is the difference between Mas Briut and the health fund fee?
Mas Briut is a government-mandated tax on income, collected by the Israel Tax Authority alongside income tax and Bituach Leumi. It finances the national health system broadly. The health fund (Kupat Holim) monthly fee is a separate, smaller payment made directly to your chosen health fund (Clalit, Maccabi, Meuhedet, or Leumit) to maintain membership and access services. Both are mandatory but collected through different channels. This calculator covers only Mas Briut, not the health fund membership fee.
Is Mas Briut the same as Bituach Leumi?
No. Mas Briut (health tax) and Bituach Leumi (National Insurance) are two separate contributions collected on the same income base, but they go to different systems. Bituach Leumi finances unemployment benefits, maternity grants, disability allowances, and old-age pensions administered by the National Insurance Institute (BTL). Mas Briut finances the national health insurance system. The rates differ: Bituach Leumi is 0.4%/7% while Mas Briut is 3.1%/5%. Both are deducted by the employer and appear as separate line items on the Israeli payslip (tela-avoda).