Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 215

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 215
---
 rate is provided under an applicable tax treaty, in each case subject to the receipt in advance of a valid approval by
the Israel Tax Authority allowing for a reduced withholding rate. For example, under the Convention Between the Government of the United
States of America and the Government of the State of Israel with respect to Taxes on Income, as amended, or United States-Israel Tax
Treaty, the maximum rate of tax withheld at source in Israel on dividends paid to a holder of our Ordinary Shares who is a U.S. Resident
is 25%. However, the maximum withholding tax rate on dividends (not generated by a Preferred Enterprise) that are paid to a United States
corporation holding 10% or more of our outstanding voting capital throughout the tax year in which the dividend is distributed as well
as during the previous tax year is generally 12.5%, provided that not more than 25% of the gross income for such preceding year consists
of certain types of dividends and interest. Notwithstanding the foregoing, dividends distributed from income attributed to a Preferred
Enterprise are not entitled to such reduction under the United States-Israel Tax Treaty but are subject to a withholding tax rate of
15% for a shareholder that is a U.S. corporation, provided that the conditions related to the outstanding voting rights and the gross
income for the previous year (as set forth in the previous sentences) are met.

<div align='center'>129</div>

Capital Gains Income Taxes Applicable to Non-Israeli Shareholders

A non-Israeli resident
who derives capital gains from the sale of shares in an Israeli resident company that were purchased after the company was listed for
trading on a stock exchange outside of Israel will be exempt from Israeli tax if, among other conditions, the shares were not held through
a permanent establishment that the non-resident maintains in Israel.

These provisions dealing
with capital gain are not applicable to a person whose gains from selling or otherwise disposing of the shares are deemed to be business
income.

However, non-Israeli corporations
will not be entitled to the foregoing exemptions if Israeli residents: (i) alone, or together with such Israeli residents’ related
party or another person who collaborates with such Israeli resident on a permanent basis, hold, directly or indirectly, more than 25%
of the means of control in such non-Israeli corporation or (ii) are the beneficiaries of, or are entitled to, 25% or more of
the revenues or profits of such non-Israeli corporation, whether