In the occupied Palestinian territory (oPt), as elsewhere, women, men, boys and girls may have different humanitarian needs and vulnerabilities based on their gender. Israel’s policies in the oPt restrict and affect these groups in different ways, and gender roles and relations in Palestinian society determine varying levels of access to resources and opportunities. Relevant factors that determine the different impacts of occupation include types of human rights violations, livelihood-related vulnerabilities, gender-based division of labour, discriminatory norms and possible gender bias in the design of humanitarian assistance. Additionally, the intra-Palestinian divide and the limited authority exercised by the State of Palestine in Gaza, Area C and East Jerusalem compound gaps in legal protection for women. The humanitarian community in the oPt collects sex-disaggregated data in order to refine the identification of needs, address gender-based vulnerabilities and ensure an equitable and effective humanitarian response.