A military spokesperson said in a statement that overnight, Israeli fighter jets and attack helicopters struck several sites belonging to the Islamic Hamas movement, reports Xinhua news agency.
Among the sites were a Hamas military camp with warehouses, offices and sentry positions in the compound.
Additionally, a military post belonging to the Hamas naval force in the northern Gaza Strip was also destroyed, the army said.
There were no immediate reports of injuries.
The military said that the attack was carried out in response to three rockets fired on Saturday night towards southern Israel. All three projectiles were intercepted by Israel's Iron Dome anti-rocket system.
No organization immediately assumed reasonability for the rockets, but the military said it "holds Hamas responsible for events transpiring in the Gaza Strip and emanating from it".
Hamas issued a statement commending the airstrikes as an Israeli attempt "to continue the escalation in Gaza" and "a serious step-up" in the violence. It warned that Israel should "bear the consequences" of the attack.
The violence came less than a month after a fragile cease-fire concluded a two-day flare-up between Israel and Gaza's Palestinian Islamic Jihad (PIJ) that claimed the lives of at least 34 Palestin.
The escalation was sparked by the killing of a senior PIJ leader in an Israeli airstrike.
( With inputs from IANS )