Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 214

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 214
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 Ordinance and regulations promulgated thereunder
the aforementioned return is not required to be filed and no advance payment must be paid. Capital gain tax is included in the annual
tax return.

Taxation of Non-Israeli Shareholders on Receipt of Dividends

Non-Israeli residents are
generally subject to Israeli income tax on dividends paid on our Ordinary Shares at a rate of 25% (or 30% for individuals, if such person
is a Substantial Shareholder at the time he or she receives the dividend or on any date in the 12 months preceding such date), or at
a rate of 20% if the dividend is distributed from income attributed to Preferred Enterprise.

The rates above are applicable
unless a lower rate is provided under an applicable tax treaty between Israel and the shareholder’s country of residence, provided
that a certificate from the Israel Tax Authority allowing for a reduced withholding tax rate is obtained in advance.

A non-Israeli resident who
has dividend income derived from or accrued in Israel, from which the full amount of tax was withheld at source, is generally exempt
from filing an Israeli tax return in respect of such income; provided that (i) such income did not derive from a business conducted in
Israel by the taxpayer and (ii) the taxpayer has no other taxable sources of income in Israel with respect to which a tax return is required
to be filed.

Dividends are generally subject
to Israeli withholding tax at a rate of 25% if the shares are registered with a nominee company (whether the recipient is a substantial
shareholder or not). The withholding rates may be reduced if the dividend is distributed from income attributed to a Preferred Enterprise
or if a reduced 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