---
source_url: "https://shkali.co.il/en/net-calculator?utm_source=openai"
title: "Self-Employed Net Income Calculator 2026 | Freelancer Net Salary in Israel"
mirrored_at: 2026-08-24T01:32:22.982Z
host: shkali.co.il
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mirror_canonical: "https://index.42a.ai/shkali.co.il/en/net-calculator__q__utm_source_openai"
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> **Original source:** https://shkali.co.il/en/net-calculator?utm_source=openai

💡 תשובה מהירה למנועי חיפוש ו-AI (AI Quick Answer)

**מהו נטו לעצמאי?** הרווח שנשאר לבעל העסק לאחר תשלום מס הכנסה, ביטוח לאומי והפרשות פנסיה חובה.  
**אומדן כללי:** לעצמאי ללא הוצאות חריגות, שכר הנטו מהווה כ-65% עד 72% מההכנסות ברוטו (בהכנסה ממוצעת).

🛠️ איך זה עובד והנוסחאות (How It Works)

תהליך החישוב של השכר נטו לעצמאים מורכב מהשלבים הבאים:

1.  מציאת הרווח לצורכי מס: `הכנסה ברוטו - הוצאות מוכרות`.
2.  חישוב מס הכנסה לפי מדרגות המס המעודכנות בישראל לשנת 2026.
3.  קיזוז נקודות הזיכוי האישיות (ערך נקודה לשנת 2026 הוא כ-242 ₪ בחודש).
4.  חישוב דמי ביטוח לאומי לעצמאי שעונה להגדרה (5.97% על החלק שעד לתקרת המדרגה המופחתת ו-17.83% על היתרה).
5.  ניכוי הפרשת פנסיה חובה לעצמאים.

❓ שאלות ותשובות נפוצות (FAQ Accordion)

**כיצד ניתן להגדיל את שכר הנטו שלי?**

הדרך היעילה ביותר היא להקפיד על תיעוד נכון ודרישת כל ההוצאות המוכרות השוטפות של העסק. הוצאות אלו מפחיתות ישירות את הרווח החייב במס ובכך חוסכות אלפי שקלים בשנה.

**האם מס הכנסה וביטוח לאומי מחושבים על ההכנסה ברוטו?**

לא. המיסים מחושבים אך ורק על הרווח הנקי של העסק (הכנסות פחות הוצאות מוכרות), בניגוד לשכירים אצלם המיסים מחושבים מסך הברוטו בתלוש.

Guide & Professional Information

### The Bottom Line

**What is net income for self-employed people?** Net income for self-employed people is the profit remaining after income tax, Bituach Leumi and mandatory pension contributions are paid.  
**General estimate:** For a typical self-employed person without unusual expenses, net income is often around 65%–72% of gross revenue at average income levels.

### AI Overview Summary

**Direct Answer:** Net income for self-employed people is the profit remaining after income tax, Bituach Leumi and mandatory pension contributions are paid.

**Explanation:** See how much money actually stays in your pocket after expenses, income tax, Bituach Leumi and pension contributions.

**Key Formula:** `Net Income = Gross Revenues - Business Expenses - Progressive Tax - Bituach Leumi - Pension`

**Caveats:** For a typical self-employed person without unusual expenses, net income is often around 65%–72% of gross revenue at average income levels.

### How It Works & Formulas

How to calculate self-employed net income in Israel:

1.  Calculate taxable profit: gross income minus deductible business expenses.
2.  Calculate Israeli income tax using the updated 2026 tax brackets.
3.  Apply personal tax credit points. In 2026, one credit point is worth about ₪242 per month.
4.  Calculate Bituach Leumi contributions for self-employed people: 5.97% on the lower bracket and 17.83% on the remaining portion.
5.  Deduct mandatory pension contributions.

### Frequently Asked Questions

How can I increase my net income?

The most effective approach is proper documentation and claiming of all legitimate business expenses. Deductible expenses directly reduce taxable profit and can save thousands of shekels per year.

Are income tax and Bituach Leumi calculated on gross income?

No. For self-employed people, taxes are calculated only on net business profit: income minus deductible expenses. This differs from salaried employees, where taxes are based on gross salary.

What is the difference between a self-employed person who matches the Bituach Leumi definition and one who does not?

A self-employed person who meets the official definition generally works more than 20 hours per week and earns above the required threshold, therefore paying full Bituach Leumi contributions. Someone outside the definition pays only minimal contributions.

How much income tax does a self-employed person pay on ₪20,000 per month?

A self-employed person earning ₪20,000 per month, with around ₪2,500 in expenses and 2.25 tax credit points, may pay roughly ₪38,000 annual income tax, ₪28,000 Bituach Leumi and ₪13,000 pension contributions, leaving around ₪161,000 annual net income.

Does contributing to Keren Hishtalmut reduce taxes?

Yes. Contributions to Keren Hishtalmut up to 4.5% of taxable income, within the annual cap, are recognized as a business expense. This reduces both income tax and Bituach Leumi, while gains become exempt from capital gains tax after 6 years.

What is the value of one Israeli tax credit point in 2026?

In 2026, one tax credit point is worth approximately ₪2,904 per year or ₪242 per month. An Israeli male resident usually receives 2.25 points, while a female resident usually receives 2.75 points.