Hamas militants in the Gaza Strip.
It said nine soldiers died in fighting on Monday, one of the deadliest days for the military since it launched a ground invasion of the Palestinian territory on October 27.
Israel vowed to crush Gaza's Hamas rulers after they carried out the deadliest attack in the country's history on October 7.
It resulted in the deaths of around 1,140 people in Israel, most of them civilians, according to an AFP tally based on official figures.
Hamas-led militants also took around 250 hostages.
Israel says 132 of them remain captive, including at least 25 believed to have been killed.
Israel has responded to the attack with relentless bombardment and the ground invasion of Gaza that have killed at least 23,210 people, mostly women and children, according to the territory's health ministry.
Israel's army has warned its war against Hamas will last throughout 2024.