Maanak avodah (lit. “work grant”), previously known as negative income tax, is available to working people who meet certain eligibility requirements in regard to age, family status and income level. The grant is meant to encourage Israeli residents to work regardless of wage level by supplementing low-income earners.

Who May Apply for Maanak Avodah?

An employee or self-employed worker who met all three conditions during the fiscal year to which the grant applies:

1. Age: at least 23 years old with at least one child age 18 and under, or at least 55 without children.
2. Average monthly income (includes Bituach Leumi benefits and workplace benefits):
   1. Up to 2 children (age 18 and under):  2,130 – 6,420 NIS
   2. Single parent of up to 2 children: average monthly income falls between 1,310 – 9,710 NIS
   3. Parent of three or more children: 2,130 – 7,030 NIS
   4. Single parent of 3 or more children:  1,310 – 11,860 NIS
3. Real estate: did not hold 50% ownership of any real estate besides a single dwelling at any point in the year.

If the source of your income is a close relative, you may not be eligible for the grant.

What Do I Stand to Gain?

Depending on the amount of dependents you have, your average monthly income, and your spouse’s average monthly income, the Tax Authority will determine the size of your grant. Annual grants can range from a total of 240 NIS to over 8,500 NIS, or more for single parents.

How to Submit the Application

A new maanak avodah application must be submitted each year. No one else can apply on your behalf. Applications may be submitted from January 1 until December 31 for the previous two years.  This means that one can apply in 2022 for the 2020 and/or the 2021 fiscal year.

Israeli citizens simply present their teudot zehut and proof of their bank account (a checkbook is sufficient) at any post office to apply for maanak avodah. Alternatively, those who applied for the grant for one out of the past two years may apply online.

Until recently, maanak avodah was unavailable to foreign residents of Israel. Due to Chaim V’Chessed’s advocacy, it has now become possible for foreigners to receive this benefit. If you are a foreign resident of Israel and you meet the eligibility criteria for maanak avodah, here’s what to do.

Please note: Visa holders can show up without an appointment.

1. Obtain a 66 number. Just like Bituach Leumi grants foreigners a 77 number, Mas Hachnasa grants them 66 numbers. To get one, go to Mas Hachnasa with your passport and ask them to give you a “mispar shesh shesh” (on floor -1). If your spouse works, as well, he or she should come along with his or her passport and obtain her own 66 number.
2. Apply for maanak avodah. In the Mas Hachnasa building, ask for directions to the department that deals with maanak avodah. Come prepared with:
   1. Your 66 number (and your spouse’s, if applicable)
   2. Passports of both spouses, plus a copy of each
   3. Proof of income of both spouses
      • Salaried worker: tlushim of the entire fiscal year signed by employer, or form 106 for the fiscal year you are applying for.  If you received maternity leave, bring documented proof from Bituach Leumi
      • Self-employed worker: shumat mas for the relevant fiscal year
      • Proof of any other income, including rent from owned apartments, etc.
   4. If husband does not work: letter from yeshiva, if applicable, stating how much money he earns each month and signed declaration stating that he does not have any other source of income
   5. Marriage certificate
   6. Proof of ownership of bank account, e.g. void check
   7. Letter from Bituach Leumi certifying the amount of kitzvat yeladim you receive. This can be requested from the mother’s online Bituach Leumi account.

The Mas Hachnasa officials will review your application and determine your eligibility for maanak avodah.

You can track your maanak avodah application online.  If you are a visa holder and experience difficulties with this option, please contact Chaim V’Chessed for assistance.

Mas Hachnasa (Rishut HaMisim) – Income Tax Authority

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

02-565-6400 • *4954

PIN code required to discuss personal matters by phone.

Jerusalem

Kanfei Nesharim 66 – for Jerusalem residents only

02-654-5111

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