This article examines state religious school teachers' attitudes regarding the inclusion of students with special needs and factors affecting their perceptions. A representative sample of 579 teachers from primary, junior high and high schools filled in a questionnaire regarding attitudes toward inclusion and related factors such as professional support, commitment to inclusion, adaptability of the curriculum, extent of inclusion, existence of technical aids, parental involvement and the influence of the inclusion on students without special needs. The majority of teachers reported a positive (87%) attitude towards inclusion. All the components of the inclusion were positively associated with teachers' perceptions. The findings shed light on the factors influencing teachers' perceptions on inclusion of students with special needs into regular education.