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TAXES ON INCOME (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Pre-tax Income (Loss) | e.Pre-tax income (loss) is comprised as follows:
|  | Year ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Domestic |  | $ | (8,722 | ) |  | $ | (8,934 | ) |  | $ | (9,877 | )
Foreign |  |  | 1,550 |  |  |  | 1,916 |  |  |  | 1,890 |
|  | $ | (7,172 | ) |  | $ | (7,018 | ) |  | $ | (7,987 | )
Schedule of the Reconciliation of the Theoretical Tax Expenses | f.A reconciliation of the theoretical tax expenses, assuming all income is taxed at the statutory tax rate applicable to the income of the Company and the actual tax expenses is as follows:
|  | Year ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Loss before taxes on income |  | $ | (7,172 | ) |  | $ | (7,018 | ) |  | $ | (7,987 | )
Theoretical tax income computed at the Israeli statutory tax rate (23% for the years 2020, 2019 and 2018, respectively) |  | $ | (1,650 | ) |  | $ | (1,614 | ) |  | $ | (1,837 | )
Changes in valuation allowance |  |  | 1,979 |  |  |  | 951 |  |  |  | 1,189 |
Increase in losses and temporary differences due to change in Israeli corporate and “Approved Enterprise" tax |  |  | - |  |  |  | - |  |  |  | 659 |
Write off of prepaid and withholding taxes |  |  | 1,066 |  |  |  | 1,536 |  |  |  | 1,828 |
Foreign tax rates differences related to subsidiaries |  |  | 35 |  |  |  | 44 |  |  |  | 50 |
Non-deductible expenses |  |  | 72 |  |  |  | 470 |  |  |  | 147 |
Other expenses and Exchange rate differences |  |  | (383 | ) |  |  | (143 | ) |  |  | (82 | )
Non-deductible share-based compensation expense |  |  | 557 |  |  |  | 397 |  |  |  | 474 |
Change in expense associated with tax positions for current year |  |  | 500 |  |  |  | - |  |  |  | - |
Actual tax expense |  | $ | 2,176 |  |  | $ | 1,641 |  |  | $ | 2,428 |
Schedule of Income Tax Expense | g.Income tax expense is comprised as follows:
|  | Year ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Current taxes |  | $ | 513 |  |  | $ | 341 |  |  | $ | 580 |
Deferred taxes expense (benefit) |  |  | 97 |  |  |  | (236 | ) |  |  | 20 |
Write off of prepaid and withholding taxes |  |  | 1,066 |  |  |  | 1,536 |  |  |  | 1,828 |
Change in expense associated with tax positions for current year |  |  | 500 |  |  |  | - |  |  |  | - |
|  | $ | 2,176 |  |  | $ | 1,641 |  |  | $ | 2,428 |
Schedule of Deferred Income Taxes | Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred income taxes are as follows: F - 44 ALLOT LTD. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands, except share and per share data NOTE 13:-TAXES ON INCOME (Cont.)
|  | December 31, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |
Operating and capital loss carryforwards |  | $ | 26,731 |  |  | $ | 22,353 |
Research and development |  |  | 2,602 |  |  |  | 5,496 |
Employee benefits |  |  | 1,368 |  |  |  | 1,062 |
Intangible assets |  |  | 282 |  |  |  | 489 |
Other temporary differences mainly relating to reserve and allowances |  |  | 1,607 |  |  |  | 2,024 |
Deferred tax asset before valuation allowance |  |  | 32,590 |  |  |  | 31,424 |
Valuation allowance |  |  | (27,652 | ) |  |  | (25,880 | )
Deferred tax asset net of valuation allowance |  |  | 4,938 |  |  |  | 5,544 |
Deferred tax liability: |  |  |  |  |  |  |  |
Intangible assets |  |  | 3,493 |  |  |  | 3,562 |
Other temporary differences mainly relating to reserve and allowances |  |  | 1,025 |  |  |  | 1,465 |
Net deferred tax asset |  | $ | 420 |  |  | $ | 517 |

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