The Claim
For the 2026 tax year, the maximum annual contribution by a self-employed person in Israel to a Keren Hishtalmut for which investment returns can qualify for a capital-gains-tax exemption is ILS 20,566.
Reliable 2026 sources consistently identify ILS 20,566 as the annual self-employed Keren Hishtalmut contribution ceiling whose investment returns can qualify for exemption from capital-gains tax. Conflicting figures largely concern a different income-tax deduction limit or appear in isolated lower-quality sources. The exemption remains subject to statutory holding-period and withdrawal conditions.
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