עולה חדש ותושב חוזר ותיק
עולה חדש ותושב חוזר ותיק עולה חדש זכאי להקלות במס במשך 42 חודשים מיום עלייתו/חזרתו ארצה. ההקלה ניתנת באמצעות נקודות זיכוי נוספות על אלה המגיעות לכל תושב:
- 3 נקודות זיכוי שנתיות לכל חודש במשך 18 החודשים הראשונים לעלייה (כלומר 654 ש"ח)*.
- 2 נקודות זיכוי שנתיות לכל חודש במשך 12 החודשים הבאים (כלומר 436 ש"ח)*.
- 1 נקודת זיכוי שנתית לכל חודש (218 ש"ח)* במשך 12 חודשים הנוספים.
- מניין 42 החודשים מתחיל עם קבלת תעודת עולה, ונמשך ברציפות גם כאשר לעולה אין הכנסה. לא תובא במניין זה תקופת שירות סדיר בצה"ל או תקופת לימודים במוסד על-תיכוני. אם העולה לא עבד מספר חודשים במהלך שנת המס, הוא יכול לנצל את נקודות הזיכוי שלו לשם הפחתת המסים שעליו לשלם על שכרו באותו חלק מן השנה שבו עבד.
- תושב חוזר ששהה 6 שנים רצופות בחו"ל, אם חזר לארץ בתקופה שבין 16/5/2010 ל-30/9/2012, ייחשב לעולה חדש לעניין נקודות הזיכוי להן זכאי העולה החדש. על העולה למלא טופס 101, לצרף אליו תעודת עולה מוכחת ולמוסרם למעביד. על תושב חוזר למלא טופס 101, חובה לצרף אישור משרד הקליטה (תעודת "תושב חוזר" מעל 6 שנים).
- המעביד יפחית את נקודות הזיכוי מהמס המנוכה מהשכר.
- נקודות הזיכוי לעולה חדש או תושב חוזר מצטרפות לנקודות הזיכוי של תושב רגיל
* נכון לינואר 2015.
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