Dira yechida

A sole Israeli residence: the status behind the 0% / 3.5% / 5% resident table.

Dira yechida means this is your only residential apartment in Israel. It is the gate to the resident reduced bands and, after August 2024, to the oleh 0% / 0.5% table. Owning a home in London or New York does not, by itself, destroy dira yechida. Owning a pied-à-terre in Jerusalem might. The Tax Authority's definition is statutory and picky; disclose every Israeli right before you sign.