The ongoing conflict in Gaza is causing extensive damage to infrastructure and exacerbating the humanitarian crisis. Reconstruction requires an understanding of the local context, immediate needs and long-term priorities. Immediate humanitarian needs must be prioritised. A final needs assessment is possible after the conflict ends, led by UN agencies with the support of local and international stakeholders. Reconstruction efforts should pave the way for a more resilient and prosperous Gaza through infrastructure rehabilitation, economic revitalisation, social cohesion, and leveraging community-based approaches and international partnerships.