# Dira yechida

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

Canonical: https://shavnu.com/glossary/dira-yechida

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**דירה יחידה**

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.


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Source: https://shavnu.com/glossary/dira-yechida on Shavnu, an independent English guide to the
Sde Dov district in Tel Aviv. Figures come from the public record: Israel Tax
Authority transaction reports, Tel Aviv GIS, tender results and the Hebrew press.