Understanding Income Tax (Mas Hachnasa) in Israel: The Full Guide

Navigating the Israeli tax system can feel like trying to solve a Rubik's Cube blindfolded, especially when you're fresh off the plane or trying to figure out how your overseas income fits into the picture. The intricacies of Mas Hachnasa (income tax) often leave even seasoned expats scratching their heads. This comprehensive guide aims to shine a light on the Israeli income tax system, breaking down the complexities into digestible pieces so you can understand your obligations and entitlements as a foreigner living and working in Israel.

The Basics of Income Tax in Israel (Mas Hachnasa)

Let's start by demystifying Mas Hachnasa, the bedrock of personal taxation here in Israel. It's one of those things that everyone pays into, but few truly understand. As a veteran expat, I can tell you first-hand that getting a handle on this early can save you a world of headaches down the line.

What is Mas Hachnasa and Why Does it Matter?

Mas Hachnasa literally translates to "income tax," and it's the national tax levied on individuals' earnings. Think of it as your contribution to the Israeli public purse, funding everything from roads and schools to healthcare and social services. For us expats, understanding Mas Hachnasa isn't just about civic duty; it's about financial survival and ensuring you’re compliant with the law.

When you start working here, whether for an Israeli company, as a freelancer, or even if you’re working remotely for a foreign employer, you’ll quickly encounter this tax. It's usually deducted directly from your salary by your employer, but if you're self-employed or have other income streams, you’ll be responsible for reporting and paying it yourself. The Israeli tax system, while similar to many Western countries in its progressive nature, has its own unique quirks, especially when it comes to residents versus non-residents, and the special benefits afforded to new immigrants. Ignoring it is simply not an option, as the Israel Tax Authority (Rashut HaMisim) is quite diligent, and fines for non-compliance can be steep.

Who is Considered a Tax Resident in Israel?

This is perhaps one of the most crucial distinctions to grasp, as it determines the scope of your tax obligations. In Israel, your tax residency status dictates whether your worldwide income is subject to Israeli tax, or just the income you earn within Israel. It’s not always as simple as where you live physically. The primary test for tax residency in Israel revolves around the "center of life" principle (מרכז חיים – merkaz chayim).

The merkaz chayim test is a subjective assessment that considers a multitude of factors to determine where an individual's primary ties are located. This includes where your family resides, where your main economic interests lie (bank accounts, investments, businesses), where your social and community activities take place, and even where your property is located. If the majority of these "centers of life" point to Israel, then you’re likely considered a tax resident. Beyond the subjective "center of life" test, there are also objective tests. Generally, if you spend more than 183 days in Israel in a calendar year, you're presumed to be a tax resident. There's also a cumulative rule over a three-year period, but the 183-day rule is the most commonly cited and often the easiest to determine for newcomers. For a deeper dive into this often-confusing topic, check out our guide on Tax Residency in Israel: A Definitive Guide for Expats (2027). The moment you’re considered a tax resident, your worldwide income generally becomes subject to Israeli tax, unless specific exemptions or double taxation treaties apply. It’s a game-changer, so understanding your status is paramount from day one.

Understanding Taxable Income Sources

Once you've established your tax residency, the next step is to understand what income is actually taxable. The Israeli tax system casts a wide net, similar to most modern economies. For most employed individuals, the bulk of their taxable income comes from their monthly salary or wages. This is generally straightforward, as your employer will handle the deductions directly from your paycheck.

However, many expats and new olim have more complex financial pictures. If you're running your own business, even a small one, your self-employment income is very much on the radar. This includes income from freelance work, consulting gigs, or any other entrepreneurial endeavors. We'll delve deeper into the specifics for self-employed individuals later, but for now, just know that your business profits are taxable. Beyond employment and self-employment, other common taxable income sources include rental income, whether from a property you own in Israel or one you still hold abroad (subject to your residency status and any exemptions). Capital gains from the sale of assets like shares or real estate, interest earned on savings accounts, and dividends from investments are also generally taxable. Even pensions, whether from Israel or from your home country, can be subject to Mas Hachnasa. It's a comprehensive system, designed to capture most forms of financial gain.

How Income Tax is Calculated: Brackets and Credit Points

Alright, now for the nitty-gritty of how your Mas Hachnasa is actually calculated. This is where it gets a little more involved than just a flat percentage, but trust me, understanding these mechanisms can significantly impact your take-home pay.

Israeli Income Tax Brackets (Madregot Mas)

Israel operates on a progressive tax system, meaning the more you earn, the higher the percentage of tax you pay on each additional slice of income. These "slices" are called tax brackets (madregot mas). It's not that your entire income is taxed at the highest rate you reach; rather, different portions of your income fall into different brackets.

For illustrative purposes, and based on recent data, here’s a general idea of what the income tax brackets look like in Israel for employed individuals. Please remember these figures can change annually, so it's always wise to check the most current information:

Monthly Taxable Income (ILS)	Tax Rate
Up to 7,015	10%
7,016 – 10,060	14%
10,061 – 16,120	20%
16,121 – 22,230	31%
22,231 – 46,670	35%
46,671 – 59,570	47%
Above 59,570	50%*

*There's also an additional tax, known as "rich tax" (mas ashirim), of 3% on annual income exceeding a certain threshold (currently around 721,560 ILS per year for 2024), effectively bringing the highest marginal rate to 50% for high earners.

So, if you earn, say, 12,000 ILS a month, the first 7,015 ILS is taxed at 10%, the next 3,045 ILS (up to 10,060 ILS) is taxed at 14%, and the remaining 1,940 ILS (up to 12,000 ILS) is taxed at 20%. This layered approach is key. It means that while the headline percentage might look high for top earners, the initial portions of everyone's income are taxed at lower rates. Understanding these brackets is your first step in grasping your total tax burden. For a more exhaustive breakdown, our guide to Understanding Income Tax Brackets (Madregot Mas) in Israel is a great resource.

The Power of Tax Credit Points (Nekudot Zikui)

Once your gross income is run through the tax brackets, you don't simply pay that calculated amount. This is where Nekudot Zikui (tax credit points) come into play, and they are incredibly important for reducing your actual tax liability. Think of each credit point as a specific monetary value that is directly subtracted from your final tax bill. These aren't deductions from your income; they are credits against the tax you owe, making them very valuable.

Every Israeli tax resident is entitled to a certain number of basic credit points. As of the current tax year, the value of a single credit point is around 242 ILS per month. This means if you have, say, 2.25 credit points, you're effectively reducing your monthly tax bill by 544.5 ILS (2.25 * 242). But it doesn't stop there. Israel offers additional credit points for various life circumstances. Women typically receive an additional 0.5 points. If you have children, you receive points per child, often increasing with age. New immigrants (olim chadashim) receive a significant boost in credit points for their first few years in the country – this is a huge benefit to ease your absorption. Other categories that can grant additional points include academic degrees, living in certain development areas, being a single parent, or having specific disabilities. Maximizing these credit points is essential for lowering your tax burden. Your employer usually takes these into account when calculating your monthly deductions, but it's always good to understand them yourself. If you're looking to understand every possible credit point you might be entitled to, check out our detailed article: How to Claim Tax Credit Points (Nekudot Zikui) in Israel.

Other Mandatory Deductions and Contributions

While not strictly Mas Hachnasa, it’s crucial to understand that your gross salary is subject to other mandatory deductions before it hits your bank account. These deductions collectively make up a significant portion of your gross income, and it's easy to confuse them with income tax if you don't know what you're looking at on your tlush mascor (pay slip).

The primary additional deductions are for National Insurance (Bituach Leumi) and Health Insurance (Bituach Briut). Bituach Leumi is Israel's national social security system, covering benefits like unemployment, maternity, and old-age pensions. A portion of your Bituach Leumi contributions is specifically earmarked for Bituach Briut, which funds the public healthcare system. These contributions are mandatory for almost all residents, whether employed or self-employed, and are calculated as a percentage of your income, up to a certain ceiling. Your employer will typically deduct these directly from your salary. Beyond these, you'll also see deductions for your pension fund (Keren Pensia) and, if you're lucky enough to have one, a provident fund (Keren Hishtalmut). These are long-term savings vehicles, some portions of which are mandatory employer contributions, and often include optional employee contributions. While these also reduce your net take-home pay, they are investments in your future, not pure taxes. Understanding National Insurance (Bituach Leumi) Contributions in Israel will give you a clearer picture of these essential social security payments. All these deductions, together with Mas Hachnasa, paint the full picture of what happens between your gross salary and the amount that actually lands in your bank account.

Specific Income Scenarios for Expats and Olim

As an expat, your income sources and circumstances can often be more varied than those of a lifelong Israeli citizen. This section addresses some specific scenarios that are particularly relevant to our community, highlighting key opportunities and potential pitfalls.

The Oleh Chadash 10-Year Tax Exemption

This is arguably one of the most significant benefits for new immigrants (olim chadashim) and a genuine game-changer for many. Under Israel's Law of Return, individuals who make Aliyah are generally eligible for a 10-year exemption from paying Israeli income tax on foreign-sourced income and capital gains. This isn't just a small discount; it's a full exemption. For ten years from your Aliyah date, you do not need to report foreign income to the Israel Tax Authority (Rashut HaMisim), nor do you pay tax on it. This includes income from rental properties abroad, dividends from foreign investments, interest from foreign bank accounts, and even income from a business or job outside of Israel.

However, it's critical to understand the nuances. While broadly generous, the exemption applies to foreign-sourced income. If you are a new oleh living in Israel and actively working for an Israeli company, your Israeli salary will be taxed like any other Israeli resident's. The exemption primarily benefits those with ongoing income streams or assets in their country of origin. Also, there are certain passive income streams that, after a period, might be subject to reporting. This exemption effectively allows new olim to transition to life in Israel without being immediately burdened by potential double taxation or complicated foreign income reporting. The clock starts ticking from your date of Aliyah, so if you're planning on moving or have just arrived, understanding this benefit is paramount. For a full dive into this fantastic benefit, make sure to read The New Immigrant Tax Benefits Guide: Your 10-Year Exemption (2026). It’s one of the biggest financial advantages of making Israel your home.

Taxation for Self-Employed (Atzmai) and Freelancers

The dream of being your own boss or freelancing from Israel is increasingly popular among expats. However, the world of atzmai (self-employed) or freelancer taxation in Israel is a whole different ballgame compared to being an employee. When you work for an Israeli employer, they handle most of the tax complexities for you, deducting Mas Hachnasa, Bituach Leumi, and pension contributions from your salary. As a self-employed individual, all of that responsibility falls squarely on your shoulders.

You'll first need to decide whether to register as an Osek Patur (exempt dealer) or an Osek Murshe (licensed dealer). An Osek Patur is for those with relatively low annual turnover (around 120,000 ILS as of 2024, but this changes), and critically, they are exempt from charging VAT (Ma'am) on their services and goods, and thus cannot claim VAT back on their expenses. An Osek Murshe, on the other hand, charges and collects VAT and can deduct VAT paid on their business expenses. Both still pay income tax and Bituach Leumi contributions. You'll typically be required to make advance payments (mikdamot) of income tax and Bituach Leumi throughout the year, based on your estimated income, to avoid a large bill at year-end. This is often where things get tricky, as accurately estimating income and expenses can be challenging. Many freelancers are caught off guard by the sum of these payments. This entire process necessitates meticulous record-keeping, issuing invoices (חשבונית מס – heshbonit mas), and often, the guidance of a good accountant (rohe cheshbon). They will help you navigate the system, ensure you claim all eligible expenses, and file your annual tax report correctly. For a detailed walkthrough of this process, our guide on Self-Employment in Israel: The Osek Patur and Osek Murshe Guide is an invaluable resource. When dealing with the Israeli Tax Authority as a self-employed individual, services like "Taxes for Expats" can be incredibly helpful for ensuring compliance and optimizing your tax situation, especially if you have international income streams.

Remote Work and Foreign Employers

The rise of remote work has introduced a new layer of complexity to Israeli income tax for expats. Many of us are working for companies based in the US, Europe, or elsewhere, all while physically residing in Israel. The crucial point here, as touched upon earlier, is your tax residency. If you are considered an Israeli tax resident (which you almost certainly will be if you're living here full-time), then your worldwide income is generally taxable in Israel, including the salary you earn from a foreign employer.

This often comes as a surprise because your foreign employer isn't deducting Israeli taxes from your paycheck. This means you, as the individual, become responsible for reporting this income to the Israel Tax Authority and paying the relevant Mas Hachnasa, Bituach Leumi, and Bituach Briut contributions. It’s essentially like being self-employed in the eyes of the Israeli tax authorities, even if you’re technically an employee of a foreign company. You'll need to proactively register with the Israeli tax authorities and potentially make advance payments, or face a hefty bill at the end of the year. This situation can also get complicated with double taxation agreements if your foreign employer is in a country that also asserts a right to tax your income, but these agreements are designed to prevent you from paying tax twice on the same income. Understanding how to manage these obligations is crucial, and we have a dedicated article to help you with How to Handle Tax as a Remote Worker for a Foreign Company in Israel. It's a common expat scenario, and getting it wrong can lead to significant financial headaches.

Filing Your Income Tax Report in Israel

The thought of filing an annual tax report might send shivers down your spine, especially if you're used to a simpler system or have only ever been an employee. However, for many expats in Israel, it’s a necessary, and sometimes beneficial, process.

Who Needs to File an Annual Tax Report (Doch Shnati)?

Unlike some countries where almost every employed individual files a tax return, in Israel, not everyone is automatically required to file an annual tax report (doch shnati). For many employees whose only income is a salary from an Israeli employer, and whose taxes, National Insurance, and health contributions are correctly deducted at source, there might not be a requirement. However, for expats, the likelihood of needing to file is much higher.

You will almost certainly need to file an annual tax report if:

• You are self-employed (atzmai) or a freelancer (whether Osek Patur or Osek Murshe). This is mandatory.
• You have multiple income sources that haven't been coordinated for tax purposes (e.g., two part-time jobs, or a salary plus some freelance work).
• You have significant foreign income that isn't fully covered by the Oleh Chadash exemption, or you've passed the 10-year exemption period.
• You've sold property or shares and realized capital gains.
• You want to claim a refund for overpaid tax. This could happen if your employer didn't accurately account for all your tax credit points, or if your income varied significantly throughout the year.
• You have income from abroad that you need to report (e.g., rental income, dividends, etc.).

Even if you're not strictly required to file, it can often be beneficial. An accountant might find deductions or credit points you missed, leading to a refund. For a complete guide on what to expect, our article Filing Your Annual Tax Report in Israel: The Complete Walkthrough (2027) walks you through the process.

Essential Documents and Information for Filing

Preparing your annual tax report means gathering a mountain of paperwork. The more organized you are throughout the year, the less painful this process will be. As soon as you think you might need to file, start keeping a dedicated folder (physical or digital) for all relevant documents.

Here's a checklist of the crucial information and documents you'll typically need:

• Identification: Your Teudat Zehut (Israeli ID card) and your Israeli tax file number. If you haven't sorted this out yet, make sure to read How to Get a Teudat Zehut and Tax File Number in Israel.
• Income Statements:
  • Tlush Mascor (pay slips) from all Israeli employers for the entire tax year.
  • Detailed invoices and payment records for all self-employment or freelance income.
  • Statements for any rental income (Israeli or foreign).
  • Statements for dividends, interest, and capital gains from Israeli and foreign banks/investment accounts.
  • Pension statements from foreign sources.
• Expense Documentation: For self-employed individuals, keep detailed records of all business-related expenses (receipts, invoices for services received, etc.).
• Contributions: Proof of contributions to Israeli pension funds (Keren Pensia), provident funds (Keren Hishtalmut), and any other recognized savings schemes.
• Credit Point Documentation: Birth certificates for children, academic degree certificates (for the initial claim), Aliyah date (for new olim points), etc.
• Foreign Tax Documents: Any tax returns filed in other countries or documentation of foreign taxes paid, especially if you're claiming double taxation relief.
• Bank Statements: Israeli bank statements, and potentially foreign ones if relevant to foreign income reporting.

The more comprehensive and organized your documents are, the smoother the filing process will be for your accountant, and potentially, the larger your refund.

The Role of Tax Advisors and Accountants

I cannot stress this enough: for most expats in Israel, especially those with anything beyond a single, straightforward employment income, a good tax advisor or accountant (rohe cheshbon) is an absolute necessity. The Israeli tax system, with its unique laws, Hebrew forms, and specific requirements for olim and those with international income, is incredibly complex. Trying to navigate it on your own can lead to costly mistakes, missed deductions, and unnecessary stress.

An experienced accountant, particularly one familiar with expat situations and international tax laws, can:

• Ensure Compliance: They will make sure you meet all filing deadlines and legal requirements, avoiding penalties.
• Maximize Benefits: They know all the ins and outs of tax credit points, allowable deductions, and specific exemptions for olim or remote workers. They can often identify opportunities for savings that you might never even know exist.
• Navigate Bureaucracy: They communicate directly with the Israel Tax Authority (Rashut HaMisim) and Bituach Leumi on your behalf, handling inquiries and ensuring accurate reporting. Navigating the Israeli bureaucracy can be daunting, especially if your Hebrew isn't fluent. Our article on How the Israel Tax Authority (Rashut HaMisim) Works might give you a taste of the complexity.
• Handle Complex Scenarios: If you have foreign assets, multiple income streams, or are utilizing the Oleh Chadash exemption, an accountant is vital to ensure everything is reported correctly and legally.

While there's a cost involved, the peace of mind and potential tax savings usually far outweigh the expense. Services like "Taxes for Expats" specialize in understanding the unique tax situations of foreigners in Israel and can be a valuable resource in finding the right professional guidance. Don't view an accountant as an optional extra; view them as an essential investment in your financial well-being in Israel.

Important Tax-Related Concepts and Considerations

Beyond the basics of brackets and credit points, there are a few other critical concepts that expats, in particular, need to be aware of. These can significantly influence your tax strategy and ensure you're not paying more than you should.

Understanding Double Taxation Agreements

One of the biggest anxieties for expats is the fear of being taxed twice on the same income – once in Israel and once in their home country. Thankfully, Israel has an extensive network of Double Taxation Agreements (DTAs) with many countries worldwide, including the United States, the UK, Canada, and many European nations. These agreements are designed precisely to prevent this scenario.

A DTA is essentially a treaty between two countries that allocates taxing rights over various types of income. For example, it might specify which country has the primary right to tax your employment income, rental income, or pension. If both countries have a right to tax the same income, the DTA will usually provide a mechanism for relief, most commonly through a tax credit. This means that if you paid tax on a certain income in, say, the UK, Israel would give you a credit for the tax you've already paid, up to the amount of Israeli tax that would be due on that income. DTAs also often contain clauses regarding tax residency, which can be crucial if you find yourself in a situation where both Israel and another country might consider you a tax resident. Understanding the specific DTA between Israel and your country of origin is vital, as it can significantly impact how your international income and assets are treated. Your tax advisor will be an expert in navigating these agreements on your behalf.

Withholding Tax (Nikui BaMakor)

Nikui BaMakor (ניכוי במקור), or withholding tax, is a mechanism where tax is deducted at the source of payment rather than you paying it later. You've likely encountered this concept even if you didn't know the Hebrew term for it. For employees in Israel, the tax and social security deductions your employer makes from your monthly salary are a form of withholding tax. It ensures the government gets its share of the revenue throughout the year, rather than waiting for an annual lump sum.

However, Nikui BaMakor also applies in other contexts. For instance, if you receive dividends from an Israeli company or interest from an Israeli bank, tax is often withheld directly from the payment before it reaches your account. For self-employed individuals, this can be particularly relevant when you pay subcontractors or other service providers. Depending on their registration status with the Tax Authority, you might be legally obligated to withhold a certain percentage of their payment and remit it directly to the Israel Tax Authority. Similarly, if you're a freelancer receiving payments from an Israeli client, that client might be required to withhold a percentage of your payment unless you've obtained an exemption or reduced withholding rate from the Tax Authority. This makes cash flow management for freelancers even more critical. It’s a mechanism designed to simplify tax collection for the state but can add layers of complexity for businesses and individuals receiving certain types of income.

Reporting Foreign Income and Assets

Even if you benefit from the Oleh Chadash 10-year tax exemption, or if a double taxation agreement reduces your liability, understanding the requirements for reporting foreign income and assets to the Israel Tax Authority is still crucial. While the 10-year exemption for new olim means you don't pay tax on foreign-sourced income, and you don't report it to the Tax Authority, there are nuances and situations where transparency is key.

For example, once your 10-year exemption period has ended, you will be required to report all your worldwide income, including rental income from abroad, foreign dividends, interest, and capital gains. It's imperative to maintain meticulous records of these income streams and any taxes paid on them in other countries, as this information will be necessary for your annual Israeli tax report. Furthermore, while most foreign income is exempt for new olim, the exemption typically covers income, not necessarily assets. There isn't a strict requirement in Israel for individuals to declare all their foreign bank accounts or assets to the Tax Authority in the same way, for example, that US citizens must report foreign bank accounts to the IRS (FBAR). However, transparency is always the best policy. If your foreign assets generate taxable income in Israel (once your exemption period ends), or if you transfer significant funds from abroad to Israel, the origins and nature of these funds can be relevant. The Israel Tax Authority, like tax authorities worldwide, is increasingly sophisticated in its data exchange with other countries. Trying to hide foreign income or assets is a risky game with severe penalties. Utilizing services like Wise (formerly TransferWise) for international money transfers can help you keep clear records of funds moved between countries, which can be useful for any future inquiries. Always consult with a qualified Israeli tax advisor to understand your specific reporting obligations regarding foreign income and assets.

Practical Tips for Navigating Israeli Income Tax

Alright, after all that technical talk, let’s wrap things up with some real-world, actionable advice. As an expat who’s been through the wringer, these tips come from experience and are genuinely designed to make your life easier when dealing with Mas Hachnasa.

Start Early and Keep Detailed Records

This might sound obvious, but you’d be surprised how many people leave their tax affairs to the last minute. The Israeli tax system, with its blend of unique rules, Hebrew forms, and specific documentation requirements, is not something you want to tackle in a panicked rush. From the moment you arrive, start building a system for your financial records.

Keep everything: pay slips (tlushei mascor), invoices you issue (if self-employed), receipts for business expenses, bank statements (Israeli and foreign), records of pension and provident fund contributions, and any documents related to foreign income or assets. Digitize everything you can – a quick scan or photo of a receipt saved to a cloud folder can be a lifesaver. Create folders for each tax year. If you're self-employed, separate your business expenses and income clearly from your personal finances. This proactive approach will save you countless hours of frantic searching and immense stress when it comes time to file your annual report or answer any queries from the Tax Authority. Believe me, your future self, and your accountant, will thank you profusely.

Seek Professional Guidance (Seriously, Don't Go It Alone)

I cannot emphasize this enough: unless your financial situation is incredibly simple (e.g., a single salary from an Israeli employer, no foreign income, no self-employment), invest in a good Israeli tax advisor or accountant. The complexities involved, especially for expats with international income, the Oleh Chadash exemption, or self-employment, are simply too great to navigate without expert help.

Trying to save a few shekels by doing it yourself can easily lead to significant financial penalties, missed benefits, or incorrect filings that cause headaches down the line. An experienced accountant, particularly one who understands the unique challenges of expats, will be worth their weight in gold. They speak the language of the Israel Tax Authority, understand the nuances of the law, and know how to maximize your legitimate deductions and credit points. They can help you understand The Complete Guide to Taxes in Israel for Olim and Expats (2027) in a practical way. Don't be shy about asking for recommendations from other expats or using specialized services like "Taxes for Expats" which are geared towards our unique needs. This isn't just about compliance; it's about optimizing your financial situation and gaining peace of mind.

Stay Updated and Ask Questions

Tax laws are not static; they change. What was true last year might not be true this year. New regulations, amendments to existing laws, or shifts in tax bracket thresholds can all impact your financial obligations. It's important to stay informed. While your accountant will keep you updated on the critical changes that affect you, it's also wise to keep an eye on official announcements from the Israel Tax Authority (Rashut HaMisim) or reputable expat financial news sources.

Beyond staying updated, never hesitate to ask questions. If something on your pay slip looks off, if you're unsure about how a new income stream might be taxed, or if you're planning a significant financial transaction, consult your accountant before you act. Relying on anecdotal advice from fellow expats, while well-intentioned, can be dangerous, as everyone's situation is unique. Remember, the Israel Tax Authority has an online service (gov.il) where you can access certain information, but direct queries are often best handled through your professional representative. Proactivity and clarity are your best friends in the complex world of Israeli income tax.

Disclaimer

The information provided in this guide is for general informational purposes only and does not constitute professional tax, financial, or legal advice. Tax laws and regulations in Israel are complex and subject to change. Your individual tax situation may vary significantly based on your personal circumstances, residency status, income sources, and relevant international tax treaties. Always consult with a qualified and licensed Israeli tax advisor or accountant for advice tailored to your specific situation. Reliance on any information provided in this guide is solely at your own risk.