Tehran has been hesitant to attack Israel because of fears about the movements of the US and its allies in the region.

Iran's Supreme Leader Ayatollah Ali Khamenei has ordered the Supreme National Security Council to prepare for an attack on Israel, The New York Times reports, citing three unidentified sources among Iranian officials. Khamenei made the decision after reviewing a report from senior military commanders on Israeli damage to Iranian missiles, air defenses around Tehran, critical energy infrastructure and the main port in the south.

Khamenei believes the scale of the attack and the number of casualties, including at least four soldiers killed, are too significant to ignore and failure to respond would mean an admission of defeat, the sources said. Military commanders are already developing a list of targets in Israel, but the attacks are expected to come after the US election due to Iranian concerns about the impact of new tensions in the region on former President Donald Trump's re-election campaign.

Previous statements from Iran have played down the damage caused by the Israeli strikes. Israeli Prime Minister Benjamin Netanyahu claimed the attacks caused “severe damage” to Iran and were successful.

Israel's leader has already said his troops are ready for more direct attacks on Iran if necessary.