<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0607</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2026-05-29</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000928876</issuerCik>
        <issuerName>TOWER SEMICONDUCTOR LTD</issuerName>
        <issuerTradingSymbol>TSEM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002125353</rptOwnerCik>
            <rptOwnerName>Mor Rafy</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerNonUSAddressFlag>true</rptOwnerNonUSAddressFlag>
            <rptOwnerStreet1>39 HERMON ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NOFIT</rptOwnerCity>
            <rptOwnerNonUSStateTerritory></rptOwnerNonUSStateTerritory>
            <rptOwnerCountry>L3</rptOwnerCountry>
            <rptOwnerZipCode>3600100</rptOwnerZipCode>
            <rptOwnerStateDescription>ISRAEL</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Operating Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2348</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>19849</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>54375</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>33427</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2816</value>
                    <footnoteId id="F5"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5821</value>
                    <footnoteId id="F6"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), each of which represents a contingent right to receive one share of ordinary stock of Tower Semiconductor Ltd. (the &quot;Company&quot;). The 2,348 will vest on 12/11/2026, subject to the Reporting Persons continued service through each vesting date.</footnote>
        <footnote id="F2">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), each of which represents a contingent right to receive one share of ordinary stock of Tower Semiconductor Ltd. (the &quot;Company&quot;). The 19,849 will vest on 03/19/2027, subject to the Reporting Persons</footnote>
        <footnote id="F3">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), each of which represents a contingent right to receive one share of ordinary stock of Tower Semiconductor Ltd. (the &quot;Company&quot;). 36,250 have vested and the remaining 18,125 will vest on 05/27/2027 subject to the Reporting Persons continued service through each vesting date.</footnote>
        <footnote id="F4">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), each of which represents a contingent right to receive one share of ordinary stock of Tower Semiconductor Ltd. (the &quot;Company&quot;). 11,141 have vested, additional 11,141 will vest on 03/26/2027 and the remaining 11,145 will vest on 03/26/2028 subject to the Reporting Persons continued service through each vesting date.</footnote>
        <footnote id="F5">These shares were issued upon vesting of previously granted RSU's.</footnote>
        <footnote id="F6">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), each of which represents a contingent right to receive one share of ordinary stock of Tower Semiconductor Ltd. (the &quot;Company&quot;). 1,940 will vest on 03/31/2027, additional 1,940 will vest on 03/31/2028 and the remaining 1,941 will vest on 03/31/2029, subject to the Reporting Persons continued service through each vesting date.</footnote>
    </footnotes>

    <remarks>This Form 3 is being filed to report the Reporting Person beneficial ownership of securities of the Issuer as of the date the Reporting Person became subject to the reporting requirements of Section 16 of the Securities Exchange Act of 1934.</remarks>

    <ownerSignature>
        <signatureName>/s/ Yohanan Azriel on behalf of Oppenheimer Israel, as Attorney-in-fact</signatureName>
        <signatureDate>2026-05-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
