A Toshav Chozer is an Israeli citizen who meets the following criteria:
· He/she is at least 17 years of age;
· He/she has resided abroad for at least two years (one and a half years for students);
· During his/her time abroad, has not visited Israel for 120 days or more per year;
· Has not used his/her rights as a returning resident in the past (If you have only used customs privileges before, and have   spent six years or more in Israel after that, you could be eligible for customs privileges again). Final determination of the returning resident status is made by the Ministry of Absorption in Israel, upon your return, by verifying the entry and exit stamps in your passports. Some of the privileges for Toshav Chozer  include:
• Discount on a one-way ticket to Israel with ELAL Airlines, and permission to check-in one extra piece of luggage.
• Customs privileges: tax exemption on the import of articles for household use.
• Assistance for scientists, artists and business entrepreneurs.
• Loans, seminars

Before your return, please make sure to have the following:
1. Valid Israeli passport.
2. Children of Israeli citizens born abroad and moving to Israel must have their own Israeli passports, even if they also have  another passport.
3. If only one spouse returns to Israel with minor children, the remaining spouse must sign a power of attorney. This will enable  the returning spouse to receive benefits, register the children to school, etc. In case of divorce, a written consent or proof of  custody must be presented.

Customs Benefits
Toshavim Chozrim who have received from the Israeli customs office this status, can import or purchase a car at a reduced tax rate, with the following restrictions:
• The car must have been manufactured during the 48 months prior to being imported.
• The eligibility period for importing a car at a reduced tax rate is limited to the first 9 months from the date  of your return to Israel.
• You must have an Israeli license and a foreign driver’s license.

EL AL Flight Discounts
A Toshav Chozer who is returning to Israel permanently can receive a discount on his or her EL AL flight. To obtain the discount, tickets must be bought directly from an EL AL office (not via a travel agent). Authorization for the ticket discount is obtained through the Israeli Consulate. Increased Luggage Allowance: Toshavim Chozrim who are returning to Israel permanently are entitled to excess baggage, for every traveler over the age of two – without extra payment. The exact weight allowance differs and is determined at the EL AL office at each location.

Receiving Benefits Retroactively
Benefits can be received retroactively, up to 15 months (a year and three months) after receiving Toshav Chozer status from Misrad Haklita.

Health Insurance for Toshav Chozer (for the waiting period)
Those who have not continued to pay their social security dues while abroad and/or are no longer considered a “resident” of Israel are NOT eligible for the national health insurance upon their return. During their waiting period (one month for every year they have spent abroad after March 2001, max 6 months), they should arrange for private insurance. For private health insurance please contact us , Children are immediately eligible for the national health insurance.

Please note: These requirements and benefits are subject to change and should be treated as general guidelines.

Higher Education www.moia.gov.il/students/students1.htm
Active reserve service www.aka.idf.il/miluiml
Israeli scientists, researchers, managers and entrepreneurs www.bioabroad.org.il