Israel's headline corporate income tax (CIT) rate is 23.
The headline personal income tax (PIT) rate is 50.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is an Israeli tax resident if their "center of life" is in Israel - a facts-and-circumstances test that the law backs with two rebuttable day-count presumptions: presence 183 days or more in the tax year, or presence 30 days or more in the tax year combined with 425 days or more across that year and the two preceding years. These day-count tests are presumptions only; the center-of-life test governs even where they aren't met, and the presumptions can be rebutted either way based on facts and circumstances. A person breaks Israeli residency only after no longer meeting the residency definition, living outside Israel at least 183 days/year for two consecutive years, and having their center of life outside Israel for the following two years - residency is then deemed broken retroactively to the original departure date. Anyone ceasing Israeli residency is subject to an exit tax on deemed disposal of worldwide assets at market value.
Under Israel's CFC regime, an Israeli individual or company may be taxed on a proportionate share of undistributed profits of an Israeli-controlled non-resident company (a deemed dividend), where: Israeli residents collectively hold more than 50% of the foreign company's "means of control" (with a threshold of 10%+ individual holding to be captured), most of the company's income derives from passive sources (interest, dividends, royalties, rental, capital gains), and that passive income has been subject to an effective tax rate of 15% or less.
Israel has no thin capitalization rules and no ATAD-equivalent interest limitation - a subsidiary may be financed entirely through intercompany/shareholder debt with no restriction on interest deductibility, subject only to general transfer pricing (arm's-length) principles on the interest rate itself.
Israel has concluded more than 50 comprehensive double tax treaties on income and capital gains, plus a smaller number of separate social security agreements. Israel's treaties are generally based on the OECD Model, adjusted for domestic law and BEPS-related measures via the Multilateral Instrument (MLI).