Does the exit tax apply if I am only leaving Israel temporarily?

The exit tax applies when you cease to be an Israeli tax resident — not simply when you physically leave the country. If you are leaving for a fixed period (a work assignment abroad, a sabbatical, a temporary posting) and genuinely intend to return, and your center of life remains in Israel during that period, the exit tax would not be triggered. However, the determination of whether you have ceased tax residency is a factual one, and if your absence becomes prolonged or your center of life genuinely shifts abroad, the ITA may conclude that residency ended earlier than you thought. It is worth documenting your intention to return.