Under the State Health Insurance Law, each Israeli residentA person whose life is centered in Israel. Criteria for determining this include: Israel is your permanent place of residence, where your family resides, where your children go to school, your primary place of work, or where you are studying. must pay health insurance contributions from their income, in accordance with the rate specified by law.
Jobless people who have no income from any source must pay a minimum health insurance contribution: NIS 123 .
Who is exempt from payment of health insurance contributions?
An exemption to pay health insurance contributions is granted in the following cases:
- Housewife - A housewife who is married to an insured person and who does not work outside her home. To learn more about who is included in the definition of housewife, click here.
- Children - residing in Israel and under 18 are automatically insured and exempt from payment of health insurance contributions.
Inducted soldiers receive health services from the Israel Defense Forces and are not covered by the State Health Insurance Law; therefore, they are exempt from payment of health insurance contributions. - Before IDF enlistment - A person who turned 18 and will enlist in IDF before the age of 21 is entitled to be exempt from payment of health insurance contributions until the start of military service if he or she has no income or income below NIS 688 .
- Before volunteering in nation/civil service - A person who turned 18 and will perform a national or civil service before the age of 21 is entitled to be exempt from payment of health insurance contributions from the age of 18 until the start of the service, if he or she has no income or income below NIS 688 .
- Soldier in regular service - Soldiers receive health care services from IDF, and are not insured under the State Health Insurance Law. A soldier in regular service is therefore exempt from health insurance contributions if he or she is also working as a salaried employee during the service. If so, only national insurance contribution are to be paid at the regular rate.
- Discharged soldier, people ending national or civil service - will be entitled to an exemption of payment of health insurance contributions for two months upon the end of service, according to the conditions set forth by the law.
- Prisoner or detainee - people staying in a detention facility/prison, who have no income or an income below NIS 688 , are entitle to an exemption of health insurance contributions for a 12-month period.
- New immigrant - a person who immigrated in Israel and has no income or an income below NIS 688 , is entitled to be exempt from payment of health insurance contributions, for a 6-month period from the day of his/her Aliyah.
An exemption may be granted for 6 additional months (12 months overall) if subsistence benefits are also paid to him or her by the Ministry of Absorption. To obtain the additional exemption, one must provide the National Insurance with a subsistence benefit recipient certificate. The additional exemption is only granted for the months in which subsistence benefits were paid. - Organ donors - the person who donated, while being alive and in Israel, an organ to be transplanted to another person, is entitled to be exempt from health insurance contributions for a 36 months period, if the following conditions are met: the organ recipient is an Israeli resident and the donation took place as of 2010 onwards.
The exemption period starts on January 1st of the year following the year of the organ donation. For instance: If the donation was made in April 2019, the right to an exemption would start in January 2020, and last up to December 2022.
How organ donors are granted an exemption?
The National Insurance of Israel (NII) obtains a list of donors entitled to the exemption from the Ministry of Health.
Obtaining the exemption for a self-employment organ donor
Citizens who pay insurance contributions for themselves (self-employed, not working, and without work income) – the exemption is granted automatically and an up-to-date payment sheet will be sent to them.
Obtaining the exemption for an employed organ donor
As of 2021, the National Insurance Institute sends employed donors an annual confirmation of their eligibility for the exemption at the beginning of each year (there is no need to contact us and there is no need to send Form 100). The donor will forward the confirmation to his employer, and the employer will update the exemption on his system.
The following insured must submit an application for coordination of health insurance contributions at the end of each year on the National Insurance Institute website:
- A donor who, for some reason, did not bring the confirmation to the employer during the current year
- A donor who is eligible for an exemption from deducting health insurance contributions from his pension income
- An employee donor over retirement age without eligibility for a senior citizen's pension
- A donor who is eligible for an additional exemption
To obtain a return on health insurance contributions for 2020 for a salaried worker and pensioner
A printed and signed Form 100 for 2020 shall be sent by email at: trumutbb@nioi.gov.il
For any question, you can contact us by email at trumutbb@nioi.gov.il.
The amounts mentioned on this page are updated as of Jan 01, 2026.