Israeli Prime Minister's Wife Charged in Catering Fraud
Sara Netanyahu is charged with misusing 359,000 shekels ($100,000; £77,000) for catering services at the prime minister's official residence.
She is also charged with a breach of trust following a police inquiry, the justice ministry says.
Mrs Netanyahu has denied any wrongdoing.
Her lawyers described the indictment as absurd and delusional.
On Thursday, she was charged along with Ezra Seidoff, a former deputy director general of the prime minister's office.
The Jerusalem District Attorney's Office said the decision to indict both Mrs Netanyahu and Mr Seidoff was made "after reviewing all evidence and weighing all circumstances of the case".
Last year, Attorney General Avichai Mandelblit announced that he was considering charging Mrs Netanyahu over the allegations following a long-running investigation, which has been the subject of intense speculation in the Israeli media.