Israel's military confirms it is carrying out "precise strikes" on military targets in Iran.
Iran's state media is reporting several large explosions have been heard in Tehran and the nearby city of Karaj.
Iran has closed its airspace - according to its civil aviation authority.
Iraq has also reportedly suspended flights until further notice.
IDF Spokesperson Rear Admiral Daniel Hagari has said "We will do what is necessary to defend the state of Israel and the people of Israel."
"In response to months of continuous attacks from the regime in Iran against the state of Israel right now, the Israel Defence Forces is conducting precise strike on military targets in Iran," Mr Hagari said.
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