According to the idf Israel removed themselves in 2005. But this is under heavy scrutiny from various human rights organizations.

"The United Nations, international human rights organizations and many legal scholars regard the Gaza Strip to still be under military occupation by Israel.[5] This is disputed by Israel and other legal scholars.[75] They argue that occupation requires an actual, physical presence by a military force that maintains authority.

Following the withdrawal, Israel continued to maintain direct control over Gaza’s air and maritime space, six of Gaza’s seven land crossings, maintains a no-go buffer zone within the territory, controls the Palestinian population registry, and Gaza remains dependent on Israel for its water, electricity, telecommunications, and other utilities."

https://en.m.wikipedia.org/wiki/Israeli_disengagement_from_Gaza