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Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of loss before taxes on income

		December 31,
		2020				2019
Domestic		$	(1,318	)		$	(1,709	)
Foreign (*)			(10,842	)			(9,613	)
		$	(12,160	)		$	(11,322	)

(*) Relates to Wize Israel and OcuWize.

Schedule of deferred income taxes

		December 31,
		2020				2019
Deferred tax assets:
Operating loss carry forwards		$	2,899			$	2,974
Reserves and allowances			5				6
Research and development			261				128
Net deferred tax asset before valuation allowance			3,165				3,108
Valuation allowance			(3,165	)			(3,108	)
Net deferred tax asset		$	-			$	-

Schedule of income tax expense or benefit

		Year ended December 31,
		2020				2019
Loss before taxes on income, as reported in the statements of comprehensive loss			(4,929	)			(3,450	)
Theoretical tax benefit on this loss			1,035				725
Expenses not deductible for tax purposes			(52	)			(86	)
Increase in taxes resulting mainly from taxable losses in the reported year for which no net deferred tax assets were recognized			(983	)			(639	)
Tax benefit			-				-

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
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