Do I need to file an Israeli income tax return if my employer withheld correctly?

Not necessarily. Non-residents whose only Israeli income is employment income on which the Israeli employer withheld correctly via Tofes 101 may not be required to file. However, filing is required if you have additional Israeli-source income (rent, dividends, capital gains), if you want a refund of excess withholding, or if the Israel Tax Authority sends you a filing demand. The statutory deadline for Form 1301 is April 30 of the following year, but taxpayers who appoint a licensed Israeli CPA typically receive an automatic extension to December 31.