Israeli Spreadsheets

Step 1: Set Up Python Environment

Install openpyxl:

pip install openpyxl

Step 2: Israeli Financial Constants

• VAT rate: 18% (2025)
• Tax brackets 2025: 10% up to 84,120 NIS, 14% up to 120,720, 20% up to 193,800, 31% up to 269,280, 35% up to 560,280, 47% up to 721,560, 50% above
• Credit point value: 2,904 NIS/year, 2.25 points for residents
• Bituach Leumi: 0.4% (low) / 7% (high)
• Health tax: 3.1% (low) / 5% (high)

Step 3: Tax Calculation Functions

Progressive (marginal) tax calculation with credit point deduction. Use Python Decimal for precision.

Step 4: Formatted Workbooks

Set ws.sheet_view.rightToLeft = True for RTL sheets. NIS format: '#,##0.00 "₪"'

Step 5: Templates

• Invoice (Heshbonit Mas): Business/customer details, item table, subtotal, 18% VAT, total
• Salary slip (Tlush Maskoret): Earnings, deductions (income tax, Bituach Leumi, health tax, pension, keren hishtalmut), net pay
• Arnona estimator: Rates by city (Tel Aviv 55.80, Jerusalem 40.50, Haifa 33.20, Beer Sheva 27.90, Netanya 43.10 per sqm/bi-monthly)

Example 1: Create an Israeli Payroll Calculator

User says: "Build a payroll Excel sheet for an Israeli employee" Actions:

1. Create RTL workbook with Hebrew headers
2. Add income tax brackets (2024 rates: 10%-50%)
3. Calculate Bituach Leumi (3.5%/12% thresholds), health tax (3.1%/5%)
4. Include pension (6.5% employee + 6.5% employer) and keren hishtalmut
5. Format all amounts as NIS with Hebrew labels Result: Complete Israeli payroll calculator with net salary computation

Example 2: Generate Israeli Invoice Template

User says: "Create a tax invoice template in Hebrew with VAT calculation" Actions:

1. Set up RTL Excel with Hebrew column headers
2. Add business details fields (osek murshe number, address)
3. Include line items with quantity, unit price, subtotal
4. Calculate 18% VAT, display total in NIS
5. Add invoice number and Hebrew date fields Result: VAT-compliant Hebrew invoice spreadsheet template

Scripts

• scripts/shekel_formatter.py -- Formats Excel cells with Israeli currency, date, and number conventions. Run: python scripts/shekel_formatter.py --help

References

• references/israeli-tax-rates.md -- Current Israeli tax brackets, Bituach Leumi rates, VAT rate, pension requirements, and common financial constants. Consult when building any financial calculations for Israeli context.

Error: "NIS symbol appears on wrong side of number"

Cause: Excel locale not set for Hebrew/Israel Solution: Use format string #,##0.00 ₪ (symbol after number) for Israeli convention, or set the workbook locale to he-IL.

Error: "Hebrew column headers display as question marks"

Cause: Workbook not saved with UTF-8 encoding or font doesn't support Hebrew Solution: Ensure the workbook uses a Unicode-compatible font (like David, Heebo, or Arial). When using openpyxl, Hebrew strings are automatically UTF-8 encoded.