Can a non-resident do short-term freelance work in Israel without registering for tax?

Under Israeli law, income earned from services physically performed inside Israel is Israeli-source income, taxable in Israel from the first shekel — regardless of duration or residency. In practice, short engagements are often handled through withholding at source, where the Israeli paying party deducts 25% under Section 170 of the Income Tax Ordinance. To avoid this default rate, a non-resident can apply to the ITA for a reduced-withholding certificate (Form 2513) before the first payment. Treaty protection may also apply, depending on the home country's treaty with Israel and whether a permanent establishment exists.