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Israeli Crypto Tax Reporter

以色列加密货币税务申报工具

Instructions

操作说明

Step 1: Understand the Israeli Crypto Tax Framework

步骤1：了解以色列加密货币税务框架

Before performing any calculations, ensure you understand the key regulatory principles:
Core legal basis:
  • Cryptocurrency is classified as an asset (neches) under Section 88 of the Income Tax Ordinance (Pekudat Mas Hachnasa), not as currency.
  • Gains from selling crypto are taxed as capital gains (revach hon) under Chapter E of the Ordinance.
  • The Israeli Tax Authority published Circular 2018/05 (chozar 05/2018) which provides the primary guidance on crypto taxation.
  • The circular was reinforced by subsequent guidance and court rulings establishing that crypto is a taxable asset.
Tax rates:
  • Individuals: 25% capital gains tax on profits. If the seller is a "significant shareholder" (baal meniayot mahuti) of a crypto project, the rate is 30%.
  • Business/traders: If crypto activity constitutes a business (esek), gains are taxed as ordinary income at marginal rates (up to 50%). The classification depends on frequency, volume, and whether the taxpayer holds crypto as inventory vs. investment.
  • Companies: Standard corporate tax rate (23%, since 2018) applies to capital gains.
  • Surtax (mas yesafim): the 2025 budget reform restructured the surtax from a flat 3% on labor income into a two-component charge that explicitly reaches passive and capital income, including crypto capital gains. For 2026 the structure is 3% base on all taxable income above NIS 721,560 PLUS an additional 2% on capital-source income (capital gains, dividends, interest, rentals) above the same threshold - effective 5% on crypto gains in the band above the threshold. The threshold (NIS 721,560 / monthly NIS 60,130) is frozen through tax year 2027 by the December 2024 indexation-pause amendment, so do not apply CPI uplifts. The pre-2025 framing of "3% surtax on labor income only" is obsolete; crypto capital gains are now within the surtax base, materially raising the effective rate on large realizations.
Cost basis method:
  • Israel mandates FIFO (First In, First Out) for calculating cost basis unless the taxpayer can demonstrate a different method was consistently applied.
Currency conversion:
  • All transactions must be converted to New Israeli Shekel (NIS) at the exchange rate on the transaction date.
  • For crypto-to-crypto trades, the NIS value of both sides must be determined at the time of trade.
在进行任何计算之前，请确保您理解核心监管原则：
核心法律依据：
  • 加密货币在《所得税条例》（Pekudat Mas Hachnasa）第88条下被归类为资产（neches），而非货币。
  • 出售加密货币所得收益按条例第五章规定作为资本利得（revach hon）征税。
  • 以色列税务局发布了2018/05号公告（chozar 05/2018），为加密货币税务提供主要指导。
  • 后续指导及法院裁决强化了该公告，确立加密货币为应税资产。
税率：
  • 个人：利润需缴纳25%的资本利得税。若出售方是加密货币项目的“重要股东”（baal meniayot mahuti），税率为30%。
  • 企业/交易者：若加密货币活动构成商业行为（esek），收益按普通收入适用边际税率（最高50%）。分类取决于交易频率、交易量，以及纳税人将加密货币视为库存还是投资。
  • 公司：资本利得适用标准企业税率（23%，自2018年起执行）。
  • 附加税（mas yesafim）：2025年预算改革将原本仅针对劳动收入的3%固定附加税调整为双结构收费，明确覆盖被动收入和资本收入（包括加密货币资本利得）。2026年的结构为：所有应税收入超过NIS 721,560的部分缴纳3%基础附加税，同时资本来源收入（资本利得、股息、利息、租金）超过同一门槛的部分额外缴纳2%——即门槛以上的加密货币收益实际税率为5%。该门槛（NIS 721,560 / 每月NIS 60,130）经2024年12月的指数暂停修正案，冻结至2027纳税年度，因此无需应用消费者物价指数（CPI）上调。2025年之前“仅劳动收入缴纳3%附加税”的框架已过时；加密货币资本利得现已纳入附加税征收范围，大幅提高了大额变现的实际税率。
成本核算方法：
  • 以色列强制要求采用**FIFO（先进先出）**法计算成本基础，除非纳税人能证明一直采用其他方法。
货币转换：
  • 所有交易必须按交易当日汇率转换为新以色列谢克尔（NIS）。
  • 对于加密货币间交易，交易双方的NIS价值均需按交易时的汇率确定。

Step 2: Collect Transaction Data

步骤2：收集交易数据

Gather the user's complete transaction history. The following data points are needed for each transaction:
  1. Date and time of the transaction
  2. Transaction type: buy, sell, trade (crypto-to-crypto), receive (airdrop, staking reward, mining), send, gift
  3. Asset: Which cryptocurrency (BTC, ETH, etc.)
  4. Amount: Quantity of the asset
  5. Price in NIS (or USD/other fiat for conversion): The value at the time of transaction
  6. Exchange/platform: Where the transaction occurred (Bits of Gold, Binance, Coinbase, etc.)
  7. Fees: Transaction fees, gas fees, exchange fees (deductible from gains)
  8. Wallet addresses (optional, for verification)
Common data sources:
  • Israeli exchanges: Bits of Gold (bits.co.il), Bit2C (bit2c.co.il) provide transaction history exports
  • International exchanges: Binance, Coinbase, Kraken, KuCoin provide CSV exports
  • DeFi protocols: On-chain transaction history from Etherscan, BscScan, etc.
  • Hardware wallets: Ledger Live, Trezor Suite export functions
收集用户完整的交易历史。每笔交易需包含以下数据点：
  1. 交易的日期和时间
  2. 交易类型：买入、卖出、交易（加密货币间）、接收（空投、Staking奖励、挖矿）、转出、赠与
  3. 资产：具体加密货币（BTC、ETH等）
  4. 数量：资产的数量
  5. NIS价格（或需转换的美元/其他法定货币价格）：交易时的资产价值
  6. 交易平台：交易发生的平台（Bits of Gold、Binance、Coinbase等）
  7. 手续费：交易手续费、Gas费、平台手续费（可从收益中扣除）
  8. 钱包地址（可选，用于验证）
常见数据源：
  • 以色列交易所：Bits of Gold（bits.co.il）、Bit2C（bit2c.co.il）提供交易历史导出功能
  • 国际交易所：Binance、Coinbase、Kraken、KuCoin提供CSV导出
  • DeFi协议：Etherscan、BscScan等链上交易历史
  • 硬件钱包：Ledger Live、Trezor Suite的导出功能

Step 3: Calculate Capital Gains Using FIFO

步骤3：采用FIFO法计算资本利得

Use the crypto gains calculator script to process transactions:
bash
python scripts/crypto-gains-calculator.py --input transactions.csv --year 2024 --currency ILS
The calculator applies FIFO methodology:
  1. Queue all purchases by date (oldest first)
  2. For each sale, match against the oldest available purchase lots
  3. Calculate gain/loss for each matched lot: (sale price - purchase price - fees) per unit
  4. Sum all gains and losses for the tax year
  5. Convert to NIS using Bank of Israel exchange rates for the transaction dates
Key FIFO rules for Israel:
  • When selling a portion of holdings, the cost basis comes from the earliest (oldest) acquisition
  • If a lot is partially consumed, the remainder stays in the queue
  • Crypto-to-crypto trades are treated as a disposal (sale) of one asset and acquisition (purchase) of the other
  • The NIS value at the time of the trade determines both the sale price and new acquisition cost
使用加密货币收益计算器脚本处理交易：
bash
python scripts/crypto-gains-calculator.py --input transactions.csv --year 2024 --currency ILS
该计算器应用FIFO方法：
  1. 按日期排队所有买入记录（最早的在前）
  2. 针对每笔卖出记录，匹配最早可用的买入批次
  3. 计算每个匹配批次的收益/亏损：（卖出价格 - 买入价格 - 手续费）/单位
  4. 汇总纳税年度内所有收益和亏损
  5. 转换为NIS：采用以色列银行交易当日的汇率
以色列FIFO核心规则：
  • 当出售部分持仓时，成本基础来自最早（最旧）的买入批次
  • 若批次被部分消耗，剩余部分保留在队列中
  • 加密货币间交易视为一种资产的处置（卖出）和另一种资产的获取（买入）
  • 交易时的NIS价值同时决定卖出价格和新资产的买入成本

Step 4: Classify DeFi and Special Income

步骤4：分类DeFi及特殊收入

Different crypto activities have different tax treatments in Israel:
ActivityClassificationTax RateReporting
Buy and hold, then sellCapital gain25%Form 1325
Crypto-to-crypto swapCapital gain (disposal + acquisition)25%Form 1325
Staking rewardsOrdinary income or capital gain (debated)25-50%Form 1301 or 1325
Liquidity mining/yield farmingOrdinary incomeMarginal ratesForm 1301
Airdrops (free tokens)Income at receipt, capital gain on saleMarginal + 25%Form 1301 + 1325
MiningBusiness income or capital gainDepends on scaleForm 1301 or 1325
NFT sales (creator)Business incomeMarginal ratesForm 1301
NFT sales (collector)Capital gain25%Form 1325
Hard fork tokensZero cost basis, capital gain on sale25%Form 1325
Lending interest (CeFi/DeFi)Interest income25% (passive)Form 1301
Important classification notes:
  • Staking: The Tax Authority has not issued definitive guidance on staking. Conservative approach treats rewards as income at receipt (valued at market price), then capital gain/loss on subsequent sale. Some tax advisors argue it is similar to dividends (25% rate).
  • Airdrops: Received tokens are considered income at the market value on the date of receipt. Cost basis for future sale is that market value.
  • Hard forks: New tokens from hard forks (e.g., BCH from BTC) have a zero cost basis. The entire sale proceeds are treated as capital gain.
  • DeFi yields: Liquidity provision rewards, farming rewards, and similar DeFi income are generally classified as ordinary income, taxed at marginal rates.
Consult 
references/crypto-tax-regulations.md
for detailed regulatory analysis. Consult 
references/crypto-tax-scenarios.md
for worked examples of each scenario.
不同加密货币活动在以色列有不同的税务处理方式：
活动分类税率申报表格
买入持有后卖出资本利得25%Form 1325
加密货币间兑换资本利得（处置+获取）25%Form 1325
Staking奖励普通收入或资本利得（存在争议）25-50%Form 1301或1325
流动性挖矿/yield farming普通收入边际税率Form 1301
空投（免费代币）接收时计入收入，出售时计资本利得边际税率+25%Form 1301 + 1325
挖矿商业收入或资本利得取决于规模Form 1301或1325
NFT销售（创作者）商业收入边际税率Form 1301
NFT销售（收藏者）资本利得25%Form 1325
硬分叉代币零成本基础，出售时计资本利得25%Form 1325
借贷利息（CeFi/DeFi）利息收入25%（被动收入）Form 1301
重要分类说明：
  • Staking：税务局尚未发布关于Staking的明确指导。保守处理方式是将奖励视为接收时的收入（按市场价格估值），后续出售时再计算资本利得/亏损。部分税务顾问认为其类似于股息（税率25%）。
  • 空投：收到的代币视为接收当日的市场价值计入收入。未来出售时的成本基础即为该市场价值。
  • 硬分叉：硬分叉产生的新代币（如BTC分叉出的BCH）成本基础为零，全部出售所得视为资本利得。
  • DeFi收益：流动性提供奖励、挖矿奖励及类似DeFi收入通常被归类为普通收入，按边际税率征税。
如需详细监管分析，请查阅
references/crypto-tax-regulations.md
。 如需各类场景的计算示例，请查阅
references/crypto-tax-scenarios.md
。

Step 5: Generate Form 1322 / 1325 Data

步骤5：生成Form 1322 / 1325数据

Crypto capital gains for individuals are reported on Appendix ג to the annual tax return. Two related forms are involved:
  • Form 1322 (Nispach Gimel) - the primary capital gains schedule attached to the annual return; this is where totals land.
  • Form 1325 (Nispach Gimel(1)) - an auxiliary detail form for negotiable-securities sales where tax was not withheld at source. It feeds line totals into Form 1322. Most crypto sales (no Israeli source-withholding) belong here.
Generate the required data:
bash
python scripts/crypto-gains-calculator.py --input transactions.csv --year 2025 --form-1325
The form requires for each disposal:
  1. Asset description: "Bitcoin (BTC)" or similar
  2. Date of acquisition: Purchase date (FIFO-determined)
  3. Date of disposal: Sale date
  4. Acquisition cost (in NIS): Original purchase price + fees
  5. Disposal proceeds (in NIS): Sale price - fees
  6. Capital gain or loss (in NIS): Proceeds minus cost
  7. Holding period: Records whether the lot was held under or over 12 months. For crypto, individuals pay 25% in both cases - there is no US-style long-term-rate preference. The duration matters mainly for the inflation-component (sechum hatzmada) calculation under Section 91(b)(3), which the calculator does NOT yet apply (see Gotchas).
Loss offsetting rules:
  • Capital losses from crypto can offset capital gains from crypto in the same tax year
  • Capital losses from crypto can offset capital gains from other assets (stocks, real estate) in the same year
  • Capital losses can be carried forward to offset capital gains in future years under Section 92 of the Income Tax Ordinance (but cannot offset ordinary income)
  • Losses from one spouse can offset gains of the other spouse if filing jointly
个人加密货币资本利得需在年度纳税申报表的附录ג中申报，涉及两种相关表格：
  • Form 1322（Nispach Gimel）：年度纳税申报表附带的主要资本利得明细表；最终汇总数据需填入此表。
  • Form 1325（Nispach Gimel(1)）：针对未预扣税款的可转让证券销售的辅助明细表，其汇总数据将导入Form 1322。大多数加密货币销售（无以色列源头预扣税）需使用此表。
生成所需数据：
bash
python scripts/crypto-gains-calculator.py --input transactions.csv --year 2025 --form-1325
该表格要求每笔处置提供以下信息：
  1. 资产描述：如“Bitcoin (BTC)”
  2. 买入日期：FIFO法确定的买入日期
  3. 处置日期：卖出日期
  4. 买入成本（NIS）：原始买入价格+手续费
  5. 处置所得（NIS）：卖出价格-手续费
  6. 资本利得或亏损（NIS）：所得减去成本
  7. 持有期限：记录持仓是否超过12个月。对于加密货币，个人无论持有期限长短均需缴纳25%的税——无美国式长期税率优惠。期限主要用于第91(b)(3)条下的通胀成分（sechum hatzmada）计算，目前计算器尚未支持此功能（见注意事项）。
亏损抵消规则：
  • 加密货币的资本亏损可抵消同年加密货币的资本利得
  • 加密货币的资本亏损可抵消同年其他资产（股票、房地产）的资本利得
  • 根据《所得税条例》第92条，资本亏损可结转至未来年度抵消资本利得（但不可抵消普通收入）
  • 夫妻联合申报时，一方的亏损可抵消另一方的利得

Step 6: Calculate Advance Tax Payments (Mikdamot)

步骤6：计算预付税款（Mikdamot）

If the user has crypto gains during the year, they generally need to file and pay advance tax (mikdama) ahead of the annual return:
  • Form: Form 1399י (1399-yod) for individuals - the dedicated capital gains advance-payment form. Virtual-currency disposals are filed with transaction codes 77 (sale) and 71 (virtual currency). Form 1399ח is the equivalent for companies.
  • Reporting deadline: within 30 days of the capital gain event for one-off disposals; the form is filed to the assessing officer (pakid shuma).
  • Payment: 25% of the gain for individuals (or 30% for significant-shareholder cases).
  • Annual reconciliation: advance payments are credited against the final annual tax liability when filing the annual return.
  • Penalties for non-payment: interest (ribit) and linkage differences (hafreshei hatzmada) accrue from the 30-day deadline.
The legacy "Form 7002" reference in older guides is outdated for crypto reporting - use Form 1399י.
bash
python scripts/crypto-gains-calculator.py --input transactions.csv --year 2025 --advance-payments
若用户当年有加密货币收益，通常需在年度纳税申报前提交并缴纳预付税款（mikdama）：
  • 表格：个人使用Form 1399י（1399-yod）——专门用于资本利得预付款的表格。虚拟货币处置需使用交易代码77（出售）和71（虚拟货币）。公司使用Form 1399ח。
  • 申报截止日期：一次性处置产生资本利得的，需在30天内提交给评估官员（pakid shuma）。
  • 缴纳金额：个人缴纳收益的25%（重要股东案例为30%）。
  • 年度对账：预付税款将在年度纳税申报时抵扣最终应纳税额。
  • 未缴罚金：从30天截止日期起将产生利息（ribit）和联动差额（hafreshei hatzmada）。
旧指南中提到的“Form 7002”已不适用于加密货币申报，请使用Form 1399י。
bash
python scripts/crypto-gains-calculator.py --input transactions.csv --year 2025 --advance-payments

Step 7: Provide Filing Guidance

步骤7：申报指导

Guide the user through the tax filing process:
  1. Compile capital gains schedule: list all disposals on Form 1325 (auxiliary), with totals carried into Form 1322 (Appendix ג of the annual return).
  2. File annual tax return: submit Form 1301 (the individual annual return, doch shnati) with Forms 1322 and 1325 attached as appendices. Salaried individuals with crypto income must file even if they would otherwise be exempt - any disposal generally triggers a filing obligation.
  3. Filing deadline: for tax year 2025 (filed in 2026), the deadlines published by the Israeli Tax Authority are 30 June 2026 for online filing via the gov.il portal and 29 May 2026 for paper filing. Returns filed via a representing accountant typically receive extensions through July or September. Always verify the current year's deadlines on gov.il/he/service before filing.
  4. Self-assessment of surtax: individuals whose total taxable income (including crypto gains) exceeds NIS 721,560 must also self-assess surtax (mas yesafim) - 3% base on income above the threshold plus an additional 2% on capital-source income above the same threshold. The threshold is frozen through 2027.
  5. Voluntary Disclosure window: prior-year unreported crypto gains can be regularised under the 2025-2026 Voluntary Disclosure Procedure (Nohal Gilui Mirtzon), which expressly covers digital assets and grants criminal immunity. Deadline: 31 August 2026. Two tracks: a Green Track for smaller cases (annual income up to NIS 500k and cumulative crypto assets up to NIS 1.5M as of 31 Dec 2024) and a Regular Track for larger cases. Anonymity is no longer available; all applications are filed with identifying details.
  6. Record keeping: maintain all transaction records, exchange exports, and wallet data for at least 7 years.
When to recommend professional help:
  • Transaction volume exceeds 100 trades per year
  • DeFi activities involve complex protocols (multi-chain, bridging, wrapping)
  • User is unsure whether activity constitutes a business vs. investment
  • Total gains exceed 500,000 NIS
  • User received tokens from an ICO, IEO, or similar offering
  • Cross-border transactions involving Israeli and foreign tax obligations
引导用户完成税务申报流程：
  1. 编制资本利得明细表：在Form 1325（辅助表）中列出所有处置记录，将汇总数据填入Form 1322（年度纳税申报表附录ג）。
  2. 提交年度纳税申报表：提交Form 1301（个人年度纳税申报表，doch shnati），并附上Form 1322和1325作为附录。有加密货币收入的受雇个人即使原本可豁免申报，也必须进行申报——任何处置行为通常都会触发申报义务。
  3. 申报截止日期：2025纳税年度（2026年申报），以色列税务局公布的截止日期为2026年6月30日（通过gov.il门户在线申报）和2026年5月29日（纸质申报）。通过代理会计师提交的申报表通常可延期至7月或9月。申报前请务必在gov.il/he/service上核实当年的截止日期。
  4. 附加税自行评估：总应税收入（包括加密货币收益）超过NIS 721,560的个人还需自行评估附加税（mas yesafim）——门槛以上收入缴纳3%基础附加税，同时资本来源收入超过同一门槛的部分额外缴纳2%。该门槛冻结至2027年。
  5. 自愿披露窗口：往年未申报的加密货币收益可通过**2025-2026自愿披露程序（Nohal Gilui Mirtzon）**进行合规化，该程序明确覆盖数字资产并提供刑事豁免。截止日期：2026年8月31日。分为两个通道：绿色通道适用于小额案例（年收入不超过NIS 50万，截至2024年12月31日累计加密资产不超过NIS 150万），常规通道适用于大额案例。目前不再提供匿名申报，所有申请需提交身份信息。
  6. 记录留存：所有交易记录、交易所导出数据和钱包数据需保留至少7年。
建议寻求专业帮助的场景：
  • 年交易量超过100笔
  • DeFi活动涉及复杂协议（多链、跨链桥、代币包装）
  • 用户不确定活动属于商业行为还是投资
  • 总收益超过500,000 NIS
  • 用户收到ICO、IEO或类似发行的代币
  • 涉及以色列和外国税务义务的跨境交易

Examples

示例

Example 1: Simple Bitcoin Buy and Sell

示例1：简单比特币买入卖出

User says: "I bought 0.5 BTC in January 2025 for 80,000 NIS and sold it in August 2025 for 120,000 NIS. What's my tax?"
Actions:
  1. Identify the transaction: single buy, single sell.
  2. Calculate capital gain: 120,000 - 80,000 = 40,000 NIS.
  3. Apply 25% capital gains tax: 40,000 x 0.25 = 10,000 NIS.
  4. Check surtax threshold: a 40,000 NIS gain is well below NIS 721,560, so no surtax (assuming no other income above the threshold).
  5. Note the holding period: 7 months. The 25% rate applies regardless, but the inflation-component split (sechum hatzmada) is negligible for such a short hold.
Result: capital gain 40,000 NIS, tax liability 10,000 NIS. The user should have filed Form 1399י (transaction codes 77/71) within 30 days of the August sale and paid the 10,000 NIS as a mikdama. If the deadline is missed, the user should still file and pay as soon as possible to minimise interest and linkage penalties. The gain is then reported on Forms 1325/1322 as part of the 2025 annual tax return, due 30 June 2026 (online) or 29 May 2026 (paper).
用户提问：“我在2025年1月以80,000 NIS买入0.5 BTC，同年8月以120,000 NIS卖出，我需要缴纳多少税？”
操作步骤：
  1. 识别交易：单次买入、单次卖出。
  2. 计算资本利得：120,000 - 80,000 = 40,000 NIS。
  3. 适用25%资本利得税：40,000 × 0.25 = 10,000 NIS。
  4. 检查附加税门槛：40,000 NIS的收益远低于NIS 721,560，因此无需缴纳附加税（假设无其他收入超过门槛）。
  5. 记录持有期限：7个月。无论持有期限长短均适用25%税率，但如此短期限的通胀成分（sechum hatzmada）计算可忽略不计。
结果：资本利得40,000 NIS，应纳税额10,000 NIS。用户应在8月卖出后30天内提交Form 1399י（交易代码77/71）并缴纳10,000 NIS作为预付款。若错过截止日期，应尽快提交并缴纳以减少利息和联动罚金。该收益需作为2025年度纳税申报表的一部分在Form 1325/1322中申报，截止日期为2026年6月30日（在线）或5月29日（纸质）。

Example 2: Crypto-to-Crypto Trade with FIFO

示例2：采用FIFO法的加密货币间交易

User says: "I bought 2 ETH at 5,000 NIS each in March 2024, then 3 ETH at 7,000 NIS each in June 2024. In October I traded 3 ETH for 0.5 BTC when ETH was worth 9,000 NIS each. What's my tax situation?"
Actions:
  1. Build the FIFO queue: Lot 1: 2 ETH @ 5,000 NIS (March), Lot 2: 3 ETH @ 7,000 NIS (June)
  2. Process the disposal: 3 ETH traded in October (crypto-to-crypto = taxable disposal)
  3. Apply FIFO: First consume Lot 1 (2 ETH @ 5,000), then 1 ETH from Lot 2 (@ 7,000)
  4. Calculate gains:
    • Lot 1: 2 ETH x (9,000 - 5,000) = 8,000 NIS gain
    • Lot 2 partial: 1 ETH x (9,000 - 7,000) = 2,000 NIS gain
    • Total gain: 10,000 NIS
  5. Tax at 25%: 10,000 x 0.25 = 2,500 NIS
  6. Note remaining position: 2 ETH from Lot 2 (@ 7,000 NIS cost) + 0.5 BTC (@ 27,000 NIS total cost, which is 3 x 9,000 NIS)
Result: The crypto-to-crypto trade triggers a taxable event of 10,000 NIS capital gain (2,500 NIS tax). The new BTC position has a cost basis of 27,000 NIS (the NIS value of 3 ETH at the time of trade). The remaining 2 ETH retain their original cost basis of 7,000 NIS each. The agent generates a Form 1325 entry for this disposal.
用户提问：“我在2024年3月以5,000 NIS/枚买入2 ETH，同年6月以7,000 NIS/枚买入3 ETH。10月我用3 ETH兑换了0.5 BTC，当时ETH价格为9,000 NIS/枚。我的税务情况如何？”
操作步骤：
  1. 建立FIFO队列：批次1：2 ETH @ 5,000 NIS（3月），批次2：3 ETH @ 7,000 NIS（6月）
  2. 处理处置：10月交易3 ETH（加密货币间交易=应税处置）
  3. 应用FIFO：首先消耗批次1（2 ETH @ 5,000），然后消耗批次2中的1 ETH（@7,000）
  4. 计算收益：
    • 批次1：2 ETH × (9,000 - 5,000) = 8,000 NIS收益
    • 批次2部分：1 ETH × (9,000 - 7,000) = 2,000 NIS收益
    • 总收益：10,000 NIS
  5. 按25%征税：10,000 × 0.25 = 2,500 NIS
  6. 剩余持仓：批次2中剩余2 ETH（成本7,000 NIS/枚） + 0.5 BTC（总成本27,000 NIS，即3×9,000 NIS）
结果：加密货币间交易触发10,000 NIS的应税资本利得（应纳税2,500 NIS）。新BTC持仓的成本基础为27,000 NIS（交易时3 ETH的NIS价值）。剩余2 ETH保留原成本基础7,000 NIS/枚。工具将为此处置生成Form 1325条目。

Example 3: DeFi Staking Rewards Classification

示例3：DeFi Staking奖励分类

User says: "I staked 10 ETH on a DeFi protocol and earned 0.5 ETH in staking rewards over 2024. The ETH was worth 8,000 NIS when I received the rewards. I haven't sold anything yet. Do I owe taxes?"
Actions:
  1. Classify the staking rewards: under conservative interpretation, treated as income at receipt
  2. Calculate income: 0.5 ETH x 8,000 NIS = 4,000 NIS taxable income
  3. Determine the applicable rate: this could be 25% (if treated as passive income/interest) or marginal rate (if treated as ordinary income)
  4. Consult 
    references/crypto-tax-regulations.md
    for the latest guidance on staking classification
  5. Note: the 10 staked ETH have not been disposed of, so no capital gain event on those
  6. Establish cost basis for the 0.5 reward ETH: 8,000 NIS per ETH (4,000 NIS total)
Result: Under the conservative approach recommended by most Israeli tax advisors, the 0.5 ETH staking reward is taxable income of 4,000 NIS in the year received, regardless of whether it was sold. The tax rate depends on classification: 25% if treated as passive income (1,000 NIS tax), or marginal rates if treated as ordinary income (potentially up to 50%). The agent recommends consulting a tax advisor for classification, as the Tax Authority has not issued definitive guidance. The 0.5 ETH has a cost basis of 4,000 NIS for future capital gains calculation.
用户提问：“我在DeFi协议上质押了10 ETH，2024年获得了0.5 ETH的Staking奖励。收到奖励时ETH价格为8,000 NIS/枚。我还未卖出任何资产，需要缴税吗？”
操作步骤：
  1. 分类Staking奖励：按保守解释，视为接收时的收入
  2. 计算收入：0.5 ETH × 8,000 NIS = 4,000 NIS应税收入
  3. 确定适用税率：可能为25%（视为被动收入/利息）或边际税率（视为普通收入）
  4. 查阅
    references/crypto-tax-regulations.md
    获取关于Staking分类的最新指导
  5. 注意：质押的10 ETH未被处置，因此无资本利得事件
  6. 确定0.5 ETH奖励的成本基础：8,000 NIS/枚（总成本4,000 NIS）
结果：根据大多数以色列税务顾问推荐的保守处理方式，0.5 ETH的Staking奖励在收到当年需计入4,000 NIS应税收入，无论是否卖出。税率取决于分类：若视为被动收入则为25%（应纳税1,000 NIS），若视为普通收入则适用边际税率（最高可达50%）。工具建议咨询税务顾问进行分类，因为税务局尚未发布明确指导。0.5 ETH的成本基础为4,000 NIS，用于未来资本利得计算。

Bundled Resources

配套资源

Scripts

脚本

  • scripts/crypto-gains-calculator.py
    -- FIFO capital gains calculator with NIS conversion, supporting multiple exchanges and generating Form 1325 data. Run: 
    python scripts/crypto-gains-calculator.py --help
  • scripts/crypto-gains-calculator.py
    -- 支持NIS转换的FIFO资本利得计算器，兼容多个交易所并可生成Form 1325数据。运行方式：
    python scripts/crypto-gains-calculator.py --help

References

参考资料

  • references/crypto-tax-regulations.md
    -- Israeli Tax Authority circulars, relevant Income Tax Ordinance sections, classification rules for different crypto activities, and reporting deadlines. Consult when determining the correct tax treatment for specific crypto activities.
  • references/crypto-tax-scenarios.md
    -- Worked examples covering simple trades, crypto-to-crypto swaps, DeFi staking, NFT sales, mining income, airdrops, and hard forks. Consult when calculating tax for specific transaction types.
  • references/crypto-tax-regulations.md
    -- 以色列税务局公告、相关所得税条例条款、不同加密货币活动的分类规则及申报截止日期。确定特定加密货币活动的正确税务处理方式时可查阅。
  • references/crypto-tax-scenarios.md
    -- 涵盖简单交易、加密货币间兑换、DeFi质押、NFT销售、挖矿收入、空投和硬分叉的计算示例。计算特定交易类型的税务时可查阅。

Recommended MCP Servers

推荐MCP服务器

MCPWhat It Adds
BOI Exchange RatesProvides the official Bank of Israel daily representative rate (sha'ar yatzig) for USD, EUR, and 30+ other currencies - the rate this skill requires for converting non-NIS legs of every transaction. Live access removes the need to scrape boi.org.il manually and ensures the FIFO calculator sees authoritative same-day NIS values.
MCP新增功能
BOI Exchange Rates提供以色列银行官方每日代表性汇率（sha'ar yatzig），涵盖美元、欧元及30+其他货币——本工具处理每笔交易的非NIS部分时需使用该汇率。实时访问无需手动爬取boi.org.il，确保FIFO计算器获取权威的当日NIS价值。

Gotchas

注意事项

  • Israel taxes crypto as property (capital gains), not as currency. Agents may apply currency-exchange rules or VAT to crypto transactions, which is incorrect under Israeli tax law.
  • The Israeli capital gains tax rate on crypto is 25% for individuals (mas revach hon), not the US 15%/20% rates. Agents trained on US tax data will use the wrong rate.
  • Israeli crypto tax reporting uses FIFO (First In, First Out) as the default cost basis method. Agents may default to average cost or LIFO, which are not standard practice in Israel.
  • Crypto-to-crypto swaps are taxable events in Israel. Agents may treat them as non-taxable exchanges (the old US rule), but this has never been the case in Israel.
  • Stablecoins (USDT, USDC, DAI) are still "asset" under Section 88 of the Income Tax Ordinance, not foreign currency. Every USDT-to-USDC swap, every conversion-leg of a DeFi trade, and every USDT off-ramp to fiat is a taxable disposal valued in NIS. Users frequently treat stablecoins as "cash equivalents" and skip them, missing the majority of taxable events for active DeFi participants.
  • Inflation indexation (sechum hatzmada) is not yet applied by the calculator. Section 91(b)(3) splits any capital gain into a "real gain" (taxed at 25%) and an "inflation-component gain" (taxed at 0% for individuals on assets acquired after 1.1.1994). The current calculator multiplies total gain by 25% with no CPI step, so it overstates tax on lots held longer than ~12 months in inflationary years. For long-held lots, agents should flag this limitation to the user and recommend a manual indexation pass or a CPA review before filing.
  • Israel has no wash-sale rule. Unlike the US 30-day rule, Israeli tax law allows a taxpayer to realise a December capital loss and re-buy the same crypto in January with the loss fully recognised. Agents trained on US tools may incorrectly disallow such losses.
  • Gifts and inheritance use carryover basis under Section 97(a)(5) - the recipient inherits the donor's original cost basis and acquisition date. Treating an inherited 1 BTC as zero-basis or as fair-market-value at inheritance produces wildly wrong numbers. Document the donor's records.
  • Crypto lost to exchange insolvency (FTX, Celsius pattern), theft, or lost private keys is recognised as a capital loss only when the loss is final and documented (e.g., bankruptcy court order, police report). Agents should not write off frozen-but-not-bankrupt balances and should not treat loss-of-keys as deductible without supporting evidence.
  • 以色列将加密货币视为财产（资本利得）征税，而非货币。请勿错误应用货币兑换规则或VAT于加密货币交易，这不符合以色列税法。
  • 以色列个人加密货币资本利得税率为25%（mas revach hon），而非美国的15%/20%税率。基于美国税务数据训练的工具可能使用错误税率。
  • 以色列加密税务申报默认采用FIFO（先进先出）成本核算方法。请勿默认使用平均成本或LIFO，这并非以色列的标准做法。
  • 加密货币间交易在以色列属于应税事件。请勿将其视为非应税兑换（旧美国规则），以色列从未采用此规则。
  • 稳定币（USDT、USDC、DAI）仍属于《所得税条例》第88条下的“资产”，而非外币。每笔USDT与USDC的兑换、DeFi交易的每个转换环节、每笔USDT兑法定货币的转出均为需按NIS估值的应税处置。用户常将稳定币视为“现金等价物”而忽略，导致活跃DeFi参与者遗漏大部分应税事件。
  • 计算器尚未应用通胀指数化（sechum hatzmada）。第91(b)(3)条将资本利得分为“实际收益”（按25%征税）和“通胀成分收益”（1994年1月1日后获取的资产，个人免税）。当前计算器直接将总收益乘以25%，未加入CPI调整步骤，因此在通胀年份对持有超过约12个月的批次会高估税额。对于长期持有的批次，工具需向用户说明此限制，并建议申报前手动进行指数化调整或咨询注册会计师。
  • 以色列无洗售规则。与美国30天规则不同，以色列税法允许纳税人在12月实现资本亏损后，1月重新买入同一加密货币，亏损可全额抵扣。基于美国工具训练的工具可能错误禁止此类亏损抵扣。
  • 赠与和继承采用结转基础（第97(a)(5)条）——接收方继承捐赠方的原始成本基础和买入日期。将继承的1 BTC视为零基础或继承时的公允价值会导致计算结果严重错误。需记录捐赠方的相关记录。
  • 因交易所破产（如FTX、Celsius模式）、盗窃或私钥丢失导致的加密货币损失，仅当损失最终确定并提供证明（如破产法院命令、警方报告）时，才可视为资本亏损。请勿注销已冻结但未破产的余额，也请勿在无支持证据的情况下将私钥丢失视为可抵扣损失。

Troubleshooting

故障排除

Error: "Cannot determine NIS exchange rate for date"

错误：“无法确定指定日期的NIS汇率”

Cause: The calculator could not find the NIS/USD or NIS/crypto exchange rate for the specified transaction date. This often happens with weekends or Israeli holidays when the Bank of Israel does not publish rates. Solution: For dates when the Bank of Israel does not publish rates (Shabbat, holidays), use the rate from the most recent business day prior to the transaction. The calculator attempts this automatically, but if it fails, specify the rate manually with the 
--manual-rate
flag. For crypto-to-NIS conversion, the calculator uses the exchange's reported NIS price when available, or the USD price multiplied by the USD/NIS rate from Bank of Israel.
原因：计算器无法找到指定交易日期的NIS/USD或NIS/加密货币汇率。通常发生在周末或以色列节假日，此时以色列银行不发布汇率。 解决方案：对于以色列银行未发布汇率的日期（安息日、节假日），使用交易前最近一个工作日的汇率。计算器会自动尝试此操作，若失败，可使用
--manual-rate
标志手动指定汇率。对于加密货币兑NIS的转换，计算器会优先使用交易所报告的NIS价格，若无则使用美元价格乘以以色列银行的USD/NIS汇率。

Error: "FIFO queue exhausted - more sold than purchased"

错误：“FIFO队列耗尽——卖出量超过买入量”

Cause: The transaction history shows more crypto being sold than was purchased. This usually indicates missing purchase transactions (e.g., deposits from another exchange, transfers from a personal wallet, or an incomplete transaction history export). Solution: Review the transaction history for completeness. Check if crypto was transferred in from another exchange or wallet (these transfers are not taxable events but must be recorded to maintain accurate cost basis). Add the missing purchase records. If the original purchase records are unavailable, Israeli tax law allows using the earliest available market price as a fallback cost basis, but this should be documented and disclosed.
原因：交易历史显示卖出的加密货币多于买入的数量。通常表明缺失买入交易记录（如从其他交易所存入、从个人钱包转入，或交易历史导出不完整）。 解决方案：检查交易历史的完整性。确认是否有加密货币从其他交易所或钱包转入（这些转账不属于应税事件，但需记录以维持准确的成本基础）。添加缺失的买入记录。若原始买入记录不可用，以色列税法允许使用最早的可用市场价格作为替代成本基础，但需记录并披露。

Error: "Transaction type not recognized for tax classification"

错误：“无法识别交易类型以进行税务分类”

Cause: The calculator encountered a transaction type it cannot automatically classify for tax purposes (e.g., a complex DeFi interaction, bridge transaction, or wrapped token conversion). Solution: Review the transaction manually. Common DeFi operations and their classifications: wrapping (ETH to WETH) is generally not a taxable event; bridging between chains may be a taxable event if it involves a swap; providing liquidity is not taxable until withdrawal (but LP token movements may trigger events). For complex DeFi operations, consult 
references/crypto-tax-scenarios.md
and consider professional tax advice.
原因：计算器遇到无法自动进行税务分类的交易类型（如复杂DeFi交互、跨链桥交易、包装代币转换）。 解决方案：手动审核交易。常见DeFi操作及分类：包装（ETH转WETH）通常不属于应税事件；跨链桥交易若涉及兑换则可能属于应税事件；提供流动性在提取前不属于应税事件（但LP代币转移可能触发事件）。对于复杂DeFi操作，查阅
references/crypto-tax-scenarios.md
并考虑咨询专业税务意见。

Error: "Form 1325 generation failed - missing required fields"

错误：“Form 1325生成失败——缺少必填字段”

Cause: Some transactions are missing data required for Form 1325 (typically the acquisition date or the NIS value at acquisition). Solution: Review the error output which lists the specific transactions with missing data. For each, provide the acquisition date (FIFO-determined) and the NIS value at that date. If the acquisition was a gift or airdrop, the cost basis rules differ: gifts use the donor's cost basis (Section 97(a)(5) carryover), and airdrops use the market value at receipt. Update the transaction CSV with the corrected data and re-run.
原因：部分交易缺少Form 1325所需的数据（通常是买入日期或买入时的NIS价值）。 解决方案：查看错误输出，列出缺少数据的具体交易。为每笔交易提供FIFO法确定的买入日期及该日期的NIS价值。若买入为赠与或空投，成本基础规则不同：赠与采用捐赠方的成本基础（第97(a)(5)条结转），空投采用接收时的市场价值。更新交易CSV中的数据后重新运行。

Reference Links

参考链接

SourceURLWhat to Check
Israeli Tax Authority - annual return service (Form 1301)https://www.gov.il/he/service/reporting-and-payment-2025-annual-tax-report-for-individualsCurrent-year filing deadlines, links to Forms 1322 and 1325, online filing portal
Bank of Israel - representative rates (sha'ar yatzig)https://www.boi.org.il/roles/markets/exchangerates/Daily NIS reference rates for currency conversion of foreign-fiat legs of crypto trades
ITA Circular 05/2018 (crypto classification, FIFO, virtual currency definition)https://www.gov.il/he/Departments/legalInfo/04-2018Foundational tax-treatment guidance for virtual currencies
Voluntary Disclosure Procedure 2025-2026 (crypto track)https://www.gov.il/he/Departments/policies/voluntary-disclosure-2025Eligibility, Green vs Regular Track, deadline 31 Aug 2026, required documentation
Bituach Leumi self-employed rates (2026)https://www.btl.gov.il/Insurance/National%20Insurance/type_list/Self_Employed/Pages/rates.aspxCurrent National Insurance + health-tax rates for business-classified crypto traders
OECD Crypto-Asset Reporting Framework (CARF)https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework.htmIsrael collection from 1 Jan 2026, first international exchange Sept 2027
来源URL查阅内容
以色列税务局 - 年度申报服务（Form 1301）https://www.gov.il/he/service/reporting-and-payment-2025-annual-tax-report-for-individuals当年申报截止日期、Form 1322和1325链接、在线申报门户
以色列银行 - 代表性汇率（sha'ar yatzig）https://www.boi.org.il/roles/markets/exchangerates/每日NIS参考汇率，用于加密货币交易中外币部分的转换
以色列税务局2018/05号公告（加密货币分类、FIFO、虚拟货币定义）https://www.gov.il/he/Departments/legalInfo/04-2018虚拟货币税务处理的基础指导
2025-2026自愿披露程序（加密货币通道）https://www.gov.il/he/Departments/policies/voluntary-disclosure-2025资格要求、绿色通道vs常规通道、截止日期2026年8月31日、所需文件
Bituach Leumi自雇税率（2026）https://www.btl.gov.il/Insurance/National%20Insurance/type_list/Self_Employed/Pages/rates.aspx被归类为商业交易者的加密货币从业者当前的国民保险+健康税率
OECD加密资产报告框架（CARF）https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework.htm以色列自2026年1月1日起开始收集数据，首次国际交换为2027年9月