Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 214

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 214
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 taxed at the rate of 30%.

Moreover, capital gains derived
by an individual shareholder who is a dealer or trader in securities, or to whom such income is otherwise taxable as ordinary business
income, are taxed in Israel at their marginal rates applicable to business income (up to 50% in 2024, including Surtax as detailed below)
and may also be subject to social security contribution.

Upon the sale of securities
traded on a stock exchange, a detailed return, including a calculation of the tax due, must be filed and an advanced payment must be
paid on January 31 and July 31 of every tax year in respect of sales of securities made within the previous six months. However, if all
taxes due were withheld at source according to the applicable provisions of the Israeli Tax 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