Israel: tax treaties
Tax treaties and related documents between the UK and Israel.
Documents
Details
2019 Israel-UK Protocol to the 1962 Double Taxation Convention – in force
The protocol to the 1962 Convention was signed on 17 January 2019. It entered into force on 28 October 2019.
The protocol takes effect in the UK from:
- 1 January 2020 for taxes withheld at source
- 6 April 2020 for Income Tax and Capital Gains Tax
- 1 April 2020 for Corporation Tax
The protocol takes effect in Israel from:
- 1 January 2020 for taxes withheld at source
- 1 January 2020 for Income Tax
Exchange of Information
Article 17(2) of the 2019 Protocol contains a ‘most favoured nation’ (MFN) provision relating to taxes of every kind and description. So if Israel signs an agreement after 17 January 2019 and that agreement provides for exchange of information in respect of taxes of every kind and description, the words in paragraph (1) of Article XIX of the Convention ‘taxes covered by this Convention’ shall be deleted and replaced by the words ‘taxes of every kind and description’ with effect from the date on which such agreement enters into force or, if later, the date on which the 2019 Protocol enters into force.
1962 Israel-UK Double Taxation Convention as amended by the 1970 Protocol – in force
The Double Taxation Convention entered into force on 13 February 1963 and was amended by a protocol signed on 20 April 1970.
The convention is effective in Israel from the tax year starting 1 April 1968. It’s effective in the UK from:
- 6 April 1968 for Income Tax and Capital Gains Tax
- 1 April 1968 for Corporation Tax
Last updated 1 November 2019 + show all updates
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2019 Israel-UK Protocol to the 1962 Double Taxation Convention is in force from 28 October 2019.
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2019 Israel-UK Protocol to the 1962 Double Taxation Convention – not in force has been added.
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First published.