מילון מונחים - מיכפל ידע

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ני נק

נקודות זיכוי

מס הכנסה נוהג בשיטה של מתן נקודות זיכוי לעובדים השונים ובכך מפחית את המס לתשלום. לפי ההכנסה החייבת של העובד יש לחשב מס לפי מדרגות המס וטבלת לוח הניכויים – זהו מס ברוטו מחושב. לאחר קבלת התוצאה של המס המחושב, יש לחשב את המס לתשלום. המס לתשלום משתנה מעובד לעובד בהתאם למצבו האישי, נקודות זיכוי […]

נקודות זיכוי בסיסיות

נקודות הזיכוי הבסיסיות ניתנות לכל תושב/ת בישראל: כל תושב מקבל 2 נקודות זיכוי. כל תושב זכאי לקבלת 0.25 נקודות זיכוי עבור נסיעות, וזאת ללא תלות בשאלה אם יש לו רכב, רישיון, ואם הוא משתמש בתחבורה או לא. אישה מקבלת תוספת של עוד 0.5 נקודות זיכוי. יוצא אפוא: נקודות הזיכוי הבסיסיות לאישה הן 2.75. נקודות הזיכוי הבסיסיות לגבר הן 2.25.

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