How many credit points does a reservist receive in 2026?

Between 0.3 and 0.6 points per year, depending on service days. The thresholds are typically one day (0.3), ten days (0.45), and twenty or more days (0.6).

How much is one credit point worth in 2026?

Approximately 2,820 ₪ per year, or 235 ₪ per month. A reservist with 0.6 points therefore saves around 1,690 ₪ in income tax annually.

Do I need to file anything to receive the credit?

Salaried reservists usually do not — the Tax Authority transmits the days to the payroll automatically. If the credit is missing from Form 106 you need to file Form 135 to correct it.

Can I claim missed credits from past years?

Yes. The retroactive window is six years. In 2026 you can still claim back to the 2020 tax year by filing Form 135 with the IDF service confirmation.

Where do I find the IDF service confirmation?

The Personnel portal at miluim.idf.il issues a digital confirmation (zihui sherut miluim) showing all reserve service days. Download the PDF and attach it to your tax claim.

Does receiving the grant reduce my credit points?

No. The grant, the compensation and the credit points are independent benefits that stack. Receiving one does not affect the others.

Tax Credit Points for Reservists

Beyond cash payments, the Israeli tax system rewards reserve service with additional credit points (nekudot zikui). They are small individually, but they accrue every year and are recoverable retroactively for six years — meaning many reservists are owed a few thousand shekels they have never claimed.

How many points reservists receive

In 2026 the standard reservist credit ranges from 0.3 to 0.6 annual points, depending on cumulative service days. The bands are broadly:

- One day or more of qualifying reserve service: 0.3 points. - 10–19 days: 0.45 points. - 20+ days: 0.6 points.

A reservist on yom kavua (the fixed reserve track) typically clears the upper tier every year. A single annual credit point is worth approximately 2,820 ₪ in 2026, so 0.6 points is roughly 1,690 ₪ in real tax savings per year.

How the credit appears on Form 106

Form 106 is the annual employer summary that consolidates income, withholdings and credit points. The reservist credit appears under the line nekudot zikui noseh or, in some payroll systems, as zikui miluim. If the line is absent or the points figure looks low, that is the trigger to investigate.

How the credit is applied

For salaried reservists the Tax Authority transmits the days served to the employer's payroll system, which adjusts withholding mid-year. The credit then shows on Form 106 at year end. For self-employed reservists the credit is captured at the annual filing (Form 1301) and is reconciled against advance payments.

If your employer's payroll did not receive the file, the credit will not be applied automatically — this happens disproportionately at smaller employers and at jobs you started mid-year. The fix is straightforward: file Form 135 with the Tax Authority claiming the missed reservist credit for the relevant year, attaching the IDF service confirmation.

Six-year retroactive window

Reservists can recover unclaimed credit points for up to six tax years backward. In 2026 that means claims for service in 2020, 2021, 2022, 2023, 2024 and 2025 are all in scope. Each missed year typically returns 1,000–2,000 ₪ depending on the points and the reservist's marginal rate.

The retroactive claim is filed via Form 135 (reconciliation request) or as part of an annual return (Form 1301) for the relevant year. The Tax Authority issues the refund directly to your registered bank account within 90 days of approval.

Verifying before you file

Before filing a retroactive claim, pull two documents: the Form 106 from each year in question and the IDF service confirmation (zihui sherut miluim) from the Personnel portal at miluim.idf.il. Compare the days listed on the IDF confirmation against the credit points on Form 106. If the points understate your service-day tier, file the reconciliation.

What is not covered

The tax credit is separate from the reservist grant and the wage compensation. Receiving the grant does not affect the credit and vice versa. The credit is also independent of the broader tax refunds available to reservists who serve 36+ days — those refunds open additional deduction options, but the credit-point benefit is awarded regardless.

Practical advice

Set a 15-minute reminder at the start of each tax year to pull Form 106 and your IDF service confirmation and check the credit. The credit is small enough that most reservists never look — and that is precisely how an easy 5,000–10,000 ₪ accumulates over six years for the typical reservist.

— Yesh Cash Editor