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TAXES ON INCOME (Details 5) (USD $) In Thousands, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Income Taxes [Line Items] |  |  |  |
Income before taxes, as reported in the consolidated statements of income | $ 18,873us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments | $ 18,431us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments | $ 16,554us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments |
Statutory tax rate | 26.50%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | 25.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | 25.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate |
Theoretical tax expenses on the above amount at the Israeli statutory tax rate | 5,001us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes | 4,609us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes | 4,139us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes |
Tax adjustment in respect of different tax rates | 80us-gaap_IncomeTaxReconciliationOtherAdjustments | 484us-gaap_IncomeTaxReconciliationOtherAdjustments | 444us-gaap_IncomeTaxReconciliationOtherAdjustments |
Deferred taxes on losses for which full valuation allowance was provided in the past | 236mgic_IncomeTaxReconciliationDeferredTaxOnLosses | (304)mgic_IncomeTaxReconciliationDeferredTaxOnLosses | 651mgic_IncomeTaxReconciliationDeferredTaxOnLosses |
Changes in valuation allowance | 0us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance | 0us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance | (2,003)us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance |
Tax benefits in respect of prior years, net | (516)us-gaap_IncomeTaxReconciliationPriorYearIncomeTaxes | 203us-gaap_IncomeTaxReconciliationPriorYearIncomeTaxes | (1,126)us-gaap_IncomeTaxReconciliationPriorYearIncomeTaxes | [1]
Nondeductible expenses | 82us-gaap_IncomeTaxReconciliationNondeductibleExpense | 95us-gaap_IncomeTaxReconciliationNondeductibleExpense | 20us-gaap_IncomeTaxReconciliationNondeductibleExpense |
Uncertain tax position and other differences | (2,576)mgic_IncomeTaxReconciliationUncertainTaxPositionAndOtherDifferences | (3,512)mgic_IncomeTaxReconciliationUncertainTaxPositionAndOtherDifferences | (2,031)mgic_IncomeTaxReconciliationUncertainTaxPositionAndOtherDifferences | [2]
Income tax (tax benefit) | $ 2,307us-gaap_IncomeTaxExpenseBenefit | $ 1,575us-gaap_IncomeTaxExpenseBenefit | $ 94us-gaap_IncomeTaxExpenseBenefit |
[1] | In 2012, the Company reversed its write-off of tax prepayment advances from prior years since the Company believes the utilization of the prepayments is more-likely-than not in the near future.
[2] | This amount is mainly comprised of tax provisions reversal due to statute of limitation of prior years' tax assessments amounting to $1,270.

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