Do I have to report my foreign pension to the Israel Tax Authority during the 10-year exemption?

Yes, since Amendment 223 to the Income Tax Ordinance (effective from the 2024 tax year). Most new immigrants and returning residents with foreign income or assets above reporting thresholds must disclose these to the Israel Tax Authority (Rashut HaMisim) annually, even when no Israeli tax is owed. This means filing Form 1301 and listing foreign income in the exempt-income sections alongside details of foreign accounts and asset values. The obligation to disclose is entirely separate from the obligation to pay tax — failing to disclose can trigger administrative penalties even when the underlying income is fully exempt.