Israeli tax withholding (nikui mas bemakor) rates, certificates, and calculations. Use when user asks about withholding tax, "nikui mas", withholding certificates, "ishur nikui", tax coordination (tium mas), or needs to calculate withholding amounts. Covers payments to suppliers, freelancers, landlords, and cross-border payments. Do NOT use for employee payroll tax (see israeli-payroll-calculator) or VAT reporting.