Olim
Jewish immigrants to Israel (plural of oleh/olah). 21,900 olim arrived in 2025 from 105 countries. Receive a 10-year foreign-income tax exemption, Sal Klitah absorption benefits, and, under the March 2026 reform law, a 5-year exemption on Israeli-source income capped at declining annual amounts (NIS 600,000 in 2026 up to NIS 1,000,000 in 2027-2028, down to NIS 150,000 by 2030) for arrivals between Nov. 5, 2025 and Dec. 31, 2026.
Olim (Hebrew: עולים), the plural of oleh (male) and olah (female), are Jewish immigrants who make aliyah to Israel. Some 21,900 olim arrived in 2025 from 105 countries, according to Israel's Ministry of Aliyah and Integration, with France and the United Kingdom posting the sharpest growth in arrivals and Russia remaining the leading single source country.
What Legal Status and Benefits Do Olim Receive?
Registration with Israel's Ministry of Aliyah and Integration confers a structured benefits package: a ten-year exemption on foreign-source income, Sal Klitah cash payments during the initial absorption period, Mas Rechisha reduced purchase-tax rates on a first residence, tuition support, professional-license recognition, and broader integration services coordinated through the ministry and its partner organizations.
What Is the 2026 Aliyah Tax Reform?
The Knesset approved a new law on March 30, 2026 granting new olim and veteran returning residents, those who lived abroad at least ten consecutive years, a five-year exemption on Israeli-source earned income (salary, self-employment and business income) for anyone who became an Israeli tax resident between November 5, 2025 and December 31, 2026, according to law firm Herzog Fox & Neeman. The exemption is capped at declining annual amounts rather than a flat rate: up to NIS 600,000 in 2026, NIS 1,000,000 in each of 2027 and 2028, NIS 350,000 in 2029, and NIS 150,000 in 2030; for employment by a relative, the cap drops to NIS 140,000 a year. The reform stacks on top of, rather than replaces, the existing ten-year exemption on foreign-source income, though foreign-source income and assets must now be reported starting in 2026.
Who Made Aliyah in 2025 and From Where?
The 21,900 olim who arrived in 2025 marked a decline of roughly one-third from 2024, the Aliyah and Integration Ministry and the Jewish Agency reported. Russia topped the list of source countries despite a large year-over-year drop, while France and the United Kingdom posted the sharpest growth, the latter up 70%. About one-third of 2025 olim were aged 18 to 35, and the share of arrivals from Western countries, the United States, France, the UK and Canada combined, jumped from 21% of all immigrants in 2024 to 38% in 2025.
Which Organizations Help Olim Immigrate?
North American and UK olim typically work with Nefesh B'Nefesh, which helped more than 4,100 North American olim arrive in 2025, a four-year high, in partnership with Israel's Ministry of Aliyah and Integration, the Jewish Agency for Israel, Keren Kayemeth LeIsrael and Jewish National Fund-USA. French olim work through Qualita, France's aliyah umbrella organization. The Jewish Agency for Israel coordinates aliyah globally and in 2025 assisted olim from 105 countries while running Hebrew-language ulpan programs for nearly 9,350 newcomers.
Read Next in The Olam
- Aliyah · Oleh Chadash — Definitions and status categories
- Returning Resident — The adjacent eligibility category
- Aliyah Tax Reform 2026 — Current tax architecture for olim
- The Jewish Agency for Israel — Principal coordinating institution