What is the 10% rental tax track in Israel?

Under Section 122 of the Income Tax Ordinance, non-residents who rent out a residential apartment in Israel may elect to pay 10% on their gross rental income, with no deductions for any expenses. This flat-rate track is simple to administer and attractive when the property is mortgage-free or expenses are low. The tax is due by 31 January of the following year and can be paid directly through the ITA's online portal.