The raw material behind OpenTaxMap: the official Israel Tax Authority deduction booklets ("חוברת ניכויים"), from which the list of "yishuvim mutavim" (localities whose residents get an income-tax credit) is taken.
Everything here is public government material. The processed dataset the site serves is built from these files (see the pipeline in the project README).
The full official booklets, exactly as published by the Tax Authority, one per tax year. Each booklet is a large document covering many unrelated topics (vehicle-use value, pension ceilings, credit points, withholding tables, and so on). The eligible-localities list is just one chapter inside it. These are kept for provenance and verification.
The filtered version: for each year, only the pages that actually list the
eligible localities and their credit rates and income caps, exported to
tax-map-<year>.pdf. This is what the extraction scripts read. Filtering only
removes irrelevant pages; the locality data itself is untouched.
SOURCES.sha256 records a SHA-256 for every PDF in both folders. Verify with:
cd data-sources && sha256sum -c SOURCES.sha256This matters because extracted rates can shift for two very different reasons:
the source document changed, or the same document was parsed by a different
pdftotext version. Without recorded digests both look identical. Regenerate
the manifest whenever a source is added or replaced:
cd data-sources
find data-before-filter data-after-filter -name '*.pdf' | sort | xargs sha256sum >> SOURCES.sha256Locality metadata (Hebrew/English names, CBS code, district, coordinates, and
population) comes from the Central Bureau of Statistics locality file, kept in
data/cbs/bycode<year>.xlsx. The build uses the newest bycode*.xlsx
present, so to refresh, download the latest file from CBS (the
locality population page)
and drop it in data/cbs/. The population reference year is read from the
file's own column header and shown on the site's sources/stats.
Currently bundled: bycode2024.xlsx (population as of end 2023). A newer
bycode2025.xlsx (population end 2024) exists and can be dropped in to
upgrade.
For each eligible locality the booklets give:
- rate - the income-tax credit as a percentage of eligible (earned) income
- cap - the annual income ceiling the credit is calculated up to
Both vary by locality and change year to year. Residency and other conditions apply; the binding text is the Tax Authority's own publication.
- 2016-2026 - per-locality tables (name, rate, cap, and for 2016-2023 also
the CBS locality code). These are extracted automatically by
scripts/extract_pdf.pyand are the years currently published on the site. - 2011-2015 - published as prose: localities grouped by region, each group
stating one rate and cap, with irregular ordering and (in some years)
digit-corruption when extracted. A best-effort parser exists
(
scripts/extract_prose.py) but its output is not yet reliable enough to publish, so these years are held pending careful extraction and validation (tracked in ROADMAP.md).
Additional reference: Tax Authority notice to employers (07/2026).