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The Reservist Grant (Manak Miluim) in 2026

The reservist grant — manak miluim — is a tiered, tax-exempt payment from Bituach Leumi that recognises cumulative reserve service in a tax year. It sits on top of the daily replacement-of-income compensation and is the single biggest cash benefit available to most reservists.

How the grant is structured in 2026

The grant comes in two layers: a routine reserve grant (manak shotef) paid to any reservist with at least one qualifying day, and an elevated emergency call-up grant for reservists serving under Tzav 8 since October 2023. The routine layer pays roughly 317 ₪ per day in 2026, while the Tzav 8 layer adds a supplement that brings the headline daily rate above 500 ₪ for many reservists in the higher service-day tiers.

The exact figure depends on three variables: how many days you served in the calendar year, whether your call-up was emergency or routine, and whether you crossed the cumulative-days threshold (most commonly 10, 20 or 32 days) that unlocks higher tiers.

Indicative 2026 tiers

A reservist with 20–32 days of Tzav 8 service in 2026 receives a grant in the range of 9,500–14,000 ₪. A reservist with 60+ days under the emergency call-up can clear 30,000 ₪. Routine-reserve grants are typically a third of these numbers at equivalent day counts.

Who pays the grant

For employees, the IDF and Bituach Leumi coordinate directly with the employer to fund the days at full wage, and the grant is then deposited separately into the reservist's bank account roughly three to six weeks after service ends. For the self-employed (osek patur, osek murshe and self-employed company directors), Bituach Leumi pays both the compensation and the grant directly to the reservist's personal account.

The grant does not pass through the employer's payroll. If you only see one credit on your payslip after a reserve stint, that is the wage-replacement compensation — the grant arrives later, as a standalone Bituach Leumi deposit.

How to claim

Most reservists never file anything: the IDF transmits the service days to Bituach Leumi automatically and the grant is paid without action. The cases where filing is required:

- Self-employed reservists must submit Forms 502 (service confirmation) and 506 (income declaration) through the Bituach Leumi reservist portal. - Reservists whose service was not transmitted automatically (rare, but it happens with units that close down post-service) need to upload Form 3010 (call-up confirmation) into the same portal. - Reservists living abroad during service receive the grant on a slightly different cycle and must file a presence declaration.

Tax treatment

The reservist grant is fully exempt from income tax under section 9(7d) of the Income Tax Ordinance. It also does not count toward Bituach Leumi or health insurance contributions. In other words, the number you receive in your account is the number that stays with you.

What to do if the grant is missing

Bituach Leumi publishes a tracking page inside the reservist portal that shows expected payment dates against your service log. If the grant does not arrive within eight weeks of service ending, log into the portal, confirm the service days are recorded, and file an inquiry through the digital form. Most missing-grant cases trace back to either an unreported day or a banking-detail mismatch and resolve within two weeks.

Common mistakes

Two recurring issues: reservists assuming the wage-replacement payment on the payslip is the grant (it is not), and reservists with split service across two tax years who file under the wrong year. The grant is allocated to the year the service occurred, not the year it was paid.

— Yesh Cash Editor

Frequently Asked

פתח/סגור: How much is the reservist grant per day in 2026?

Under standard rules the daily grant is roughly 317 ₪. For reservists called up under Tzav 8 since October 2023, the rate is materially higher and brings the headline figure above 500 ₪ per day in the elevated tiers.

פתח/סגור: Who pays the grant — Bituach Leumi or my employer?

Bituach Leumi pays the grant directly to your bank account. The employer only handles the wage-replacement compensation, not the grant.

פתח/סגור: When does the grant arrive after service?

Typically three to six weeks after your last day of service. If you do not see it by week eight, log into the Bituach Leumi reservist portal and file an inquiry.

פתח/סגור: Is the grant taxable?

No. Section 9(7d) of the Income Tax Ordinance exempts the grant from income tax, and it is not subject to Bituach Leumi or health insurance contributions.

פתח/סגור: What is the difference between the grant and the compensation?

The compensation (tagmul) replaces the income you lost during service and is paid at your regular wage rate. The grant (manak) is a separate, tiered top-up tied to total service days — both are usually paid, but on different cycles.

פתח/סגור: Do reservists abroad still get the grant?

Yes, but a presence declaration is required and the payment cycle is slightly longer. File it through the Bituach Leumi reservist portal after service ends.

פתח/סגור: Does service in two tax years affect the grant?

The grant is allocated to the year in which the service occurred, not the year it was paid. Service straddling December–January is split between the two years for tier calculation.

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