Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 219

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 219
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 from shareholders who are not liable for Israeli tax to declare so or obtain a specific exemption from the Israel
Tax Authority to confirm their status as non-Israeli resident, and, in the absence of such declarations or exemptions, they may require
the purchaser of the shares to withhold taxes at source in the applicable rates.

Surtax

Subject to the provisions
of any applicable tax treaty, individuals who are subject to tax in Israel (whether or not any such individual is an Israeli resident)
are also subject to a surtax at the rate of 3% on annual income (including, but not limited to, dividends, interest and capital gains)
exceeding NIS 721,560 for 2024, which amount is linked to the annual change in the Israeli consumer price index.

Estate and Gift Tax

Israeli law does not currently
impose estate or gift taxes.

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CERTAIN MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

Subject to the limitations
described in the next two paragraphs, the following discussion summarizes certain material U.S. federal income tax consequences to a “U.S.
Holder” arising from the purchase, ownership and sale of the Ordinary Shares being offered by this prospectus, which we collectively
refer to as “Equity Securities”. For this purpose, a “U.S. Holder” is a holder of Equity Securities that is: (1)
an individual citizen or resident of the United States, including an alien individual who is a lawful permanent resident of the United
States or meets the substantial presence residency test under U.S. federal income tax laws; (2) a corporation (or entity treated as a
corporation for U.S. federal income tax purposes) or a partnership created or organized under the laws of the United States or the District
of Columbia or any political subdivision thereof; (3) an estate, the income of which is includable in gross income for U.S. federal income
tax purposes regardless of its source; (4) a trust if a court within the United States is able to exercise primary supervision over the
administration of the trust and one or more U.S. persons have authority to control all substantial decisions of the trust; or (5) a trust
that has a valid election in effect to be treated as a U.S. person to the extent provided in U.S. Treasury regulations.

This summary does not purport
to be a comprehensive description of all of the U.S. federal income tax