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Residence Tax
Simulator

Hapoel Tel Aviv BC · Season 2026/27

Residence Tax Simulator Hapoel Tel Aviv BC · 2026/27 · foreign squad salary & Israeli gross-up

EuroLeague home games return to Israel

Home fixtures are played in Sofia before this date and at Menora Mivtachim Arena from it onward. Away fixtures are always abroad.

1 Jan 2027

Squad residence base returns to Israel

Where the squad lives between fixtures. Before this date the base is Sofia; from it onward the base is Tel Aviv.

1 Jan 2027
Presets
Total salary cost
Israeli tax gross-up
Saved vs Israel base
Extra vs Sofia base

Where the season is spent

Israel days Abroad days
ScenarioIsraelAbroad% abroadGross-up €Total cost €

Month by month

Days abroad vs in Israel

Cost by person

Net salary and the Israeli gross-up it carries, at the selected dates
Net salary Israeli tax gross-up

Squad & tax

Salaries are annual net for 2026/27, in euro. Edit any cell.
InNameRoleNet salary € Tax regimeIsrael €Abroad € Gross-up €Eff. rateTotal cost € Saved vs IL €

Timing grid

Total salary cost (€m) for every combination of the two return dates. Click a cell to load it.

Cost of moving the residence date

EuroLeague return held at the selected date; residence return swept across the season

Day calendar

Every one of the 303 season days, classified. Outlined days are fixture days.
Israel Abroad Fixture day

Monthly allocation

MonthDaysIsraelAbroad% abroad Net to Israel €Net abroad €

Fixtures

Location follows the two dates above. Edit, add or remove a fixture.
DateCompetitionRdOpponentH/A StatusTax location

Model parameters

Every figure below drives the whole report
Percent. Section 75B-style flat rate applied to income sourced in Israel in the first four years.
Used to move net pay into the Israeli bracket table and back.
Days either side of a fixture that count as spent at the fixture’s location. 1 = the day before, the day itself and the day after.
First day of the modelled period.
Last day of the modelled period.
Net salary is spread evenly across these days.

Israeli income tax brackets

Annual, in shekels. Used for the “Israeli brackets” regime.
From gross ₪Rate %Net at that point ₪

How the location engine works

1. Fixture windows win. Each fixture claims the day before it, the fixture day and the day after. Where windows overlap, the fixture on the day itself wins, then the next fixture, then the previous one.
2. Otherwise the residence base applies. Sofia before the residence-return date, Tel Aviv from it onward.
3. EuroLeague home fixtures move with control 1. Sofia before that date, Israel from it. EuroLeague away fixtures are always abroad.
4. Winner League and the Super Cup are Israel in every scenario. League dates are published as provisional and playoff dates after 2 May 2027 are not yet issued.
5. Salary splits by day count. Net pay is allocated pro rata to Israel days and abroad days; only the Israel share is grossed up. The abroad share is modelled outside Israeli tax, which is the position that carries the professional exposure already noted internally.

Sources

SourceUsed for