Look up per diem reimbursement rates and mileage deductions for business travel worldwide.

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Israel → Central District, Israel

These rates use a catch-all rule for all domestic travel within Israel.

Item Name	Destination	Amount	Conditions
Lodging	All Domestic, Israel	160 USD per night	Income tax deduction for lodging in Israel (or the Area) whose nightly cost is below USD 160: the full amount is deductible, computed in ILS at the representative USD exchange rate last published before the night of lodging; lodging less than 100 km from the taxpayer's home or main place of business is not deductible unless the assessing officer is satisfied it was necessary for producing income; breakfast included in the lodging price is also deductible; these limits do not apply to lodging expenses incurred as part of participation in a conference in the taxpayer's field.
Lodging	All Domestic, Israel	274 USD per night	Income tax deduction cap for lodging in Israel (or the Area) whose nightly cost exceeds USD 160: 75% of the expense is deductible, but not less than USD 160 and not more than USD 274 per night, computed in ILS at the representative USD exchange rate last published before the night of lodging; the 100 km distance requirement and conference exclusion apply as for the lower band.