For more information on maanak avodah (in Hebrew), visit the Tax Authority website or Kol Zchut. 

Maanak avodah (lit. “work grant”), previously known as mas hachnasa shlili, is a yearly grant available from the Tax Authority at the end of a fiscal year to working people who met certain eligibility requirements regarding age, family status and income level, in the previous year. The grant is meant to encourage Israeli residents to work regardless of wage level by supplementing low-income earners.

The sum of the grant is dependent on the average monthly income of an individual (and, if relevant, of their spouse) and the number of their dependents. 

Annual grants can range from a total of 500 NIS to over 9,500 NIS (or more for single parents). 

See here for a simulator to clarify how much you may be eligible to receive.

Eligibility for Maanak Avodah

An employee or self-employed worker who met the following three conditions during the fiscal year for which they are applying is eligible for maanak avoda: 

1. Age: The worker is at least 23 years old with at least one child aged 18 and under, or at least 55 without children.

Please note the following:

• For the years 2022-2024, eligibility age has been lowered to 21 years old with a child.
• For the year 2024, women between the ages of 60-64 may be eligible for maanak avodah if their average monthly income was between 900 – 8,720 NIS.
• Ma’anak Pe’utot – Starting from 2024, applicants who had a child under age 3 are eligible for an extra grant of 490 NIS per child. Please note that in such cases, average monthly income requirements differ from those listed below, thus making some applicants eligible for this grant, even if they do not qualify for the standard grant. One can check eligibility using this online simulator.

2. Average monthly gross income is as follows:
   • Families of up to 2 children (age 18 and under): 2,390 – 7,220 NIS
   • Single parents of up to 2 children: 1,470 – 10,930 NIS
   • Families of three or more children:  2,390 – 7,910 NIS
   • Single parents of 3 or more children: 1,470 – 13,340 NIS
   • Individuals aged 55 and up (with or without children): 2,390 – 7,220 NIS
3. Real estate: The worker or their spouse did not hold (at least) 50% ownership of any real estate apart from a single dwelling at any point in the year.

Applying for Maanak Avodah

Israeli citizens may apply for the grant online. Alternatively, this may be done at any post office by simply presenting one’s teudat zehut and proof of a bank account (a checkbook is sufficient).

Until recently, maanak avodah was unavailable to foreign residents of Israel. Due to Chaim V’Chessed’s advocacy, non-Israeli residents of Israel can apply for this grant as well by applying in person at the office of the Income Tax Authority (Mas Hachnasa/Reshut Hamisim).

Applications submitted by Israeli citizens in the post office can only be submitted until December 31 of the following year. Applications submitted online or in person may be submitted until December 31 of  the following two years. This means that one can apply until December 2024 for the 2022 and/or the 2023 fiscal year.

Applying in Person: 

Visa holders are unable to schedule an appointment at the office of Mas Hachnasa and can therefore apply in person during any of their reception hours. 

1. Obtain a 66 number. The Tax Authority grants a number, beginning with 66, to foreigners without a teudat zehut. To be issued a 66 number, one must go to the office of Reshut Hamisim/Mas Hachnasa with their passport and ask for a “mispar shesh shesh”. For Jerusalem residents, the office is on Kanfei Nesharim 66, floor -1. When both spouses work, they will each need to obtain their own 66 number. 

2. Apply for maanak avodah.

In the Mas Hachnasa building, take a number in the department for maanak avodah. 

Required Documents: 

1. Application form  
2. Applicant’s 66 number (and spouse’s 66 number, if applicable)
3. Passports of both spouses, plus a copy of each
4. Parents of children under age 3: Passports and original birth certificates of ALL children
5. Proof of income (plus proof of spouse’s income if relevant)
   • For salaried workers: form 106 for the fiscal year one is applying for  
   • For a self-employed worker: shumat mas for the relevant fiscal year
   • Proof of any other income, including rent from owned apartments, etc.
6. Marriage certificate
7. If husband is in kollel – letter from kollel, on their stationery, stating that the husband learns there, hours, amount of the stipend given and that he has no other income (alternatively, the husband can include his own note declaring that he has no other income apart from the kollel stipend)
8. Proof of ownership of bank account, e.g., void check
9. Ishur from Bituach Leumi certifying the amount of kitzvat yeladim one receives. This can be accessed from the Ishurim section of a mother’s online Bituach Leumi account.
10. If one received maternity pay from Bituach Leumi in that fiscal year, they will need the letter from Bituach Leumi showing how much money they were paid per day of their maternity leave. 

The status of maanak avodah applications can be tracked online here.  

Visa holders that experience difficulties with this should  contact Chaim V’Chessed for assistance.

Please note: The grant is usually given in a number of installments, beginning in July.

Mas Hachnasa (Rishut HaMisim) – Income Tax Authority

This office deals with income tax: tium mas, self-employed workers, tax returns, maanak avodah and more.

02-565-6400 • *4954

A PIN code is required to discuss personal matters by phone.

Jerusalem

Kanfei Nesharim 66 – for Jerusalem residents only, *9848 or 0747619848

Monday, Wednesday, Thursday 8:30 am-1:00 pm; Monday and Wednesday 3:00 pm-6:00 pm

Yaffo 236 (Migdal Daniel) – for residents outside Jerusalem, 02-501-9222

Monday, Wednesday, Thursday 8:30 am-1:00 pm; Monday and Wednesday 3:00 pm-6:00 pm