The decision · Season 2026/27 · days
When does the club come home?
What the season costs
The season, day by day
days in Israel
days abroad
In Israel — taxed here Abroad — outside the Israeli tax net Where a date sits now
The squad moves back to Israel
Where the players actually live. This is the date that moves the money.
SofiaIsrael
Home games move back to Israel
EuroLeague home games, played in Sofia until this date and in Tel Aviv after it.
SofiaIsrael
Why does coming home earlier cost more? Because the figure we call a saving is measured backwards — from the most expensive season, not from zero.
Known exposure
Squad & tax
Salaries are annual net for 2026/27, in euro. Edit any cell.
| In | Name | Role | Net salary € | Tax regime | Israel € | Abroad € | Gross-up € | Eff. rate | Total cost € | Saved vs IL € | |
|---|---|---|---|---|---|---|---|---|---|---|---|
Cost by person
Net salary and the Israeli gross-up it carries, at the selected dates
Net salary
Israeli tax gross-up
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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 seasonDay calendar
Every one of the 303 season days, classified. Outlined days are fixture days.
Israel
Abroad
Fixture day
Month by month
Days abroad vs in IsraelMonthly allocation
| Month | Days | Israel | Abroad | % abroad | Net to Israel € | Net abroad € |
|---|
Fixtures
Location follows the two dates above. Edit, add or remove a fixture.
| Date | Competition | Rd | Opponent | H/A | Status | Tax 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
| Source | Used for |
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