Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 215

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 215
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above), the sale, exchange or disposition of our Ordinary Shares would be subject to Israeli tax, at the applicable rate. However, under
the United States-Israel Tax Treaty, such U.S. Treaty Resident would be permitted to claim tax credit for U.S. federal income tax imposed
on any gain from such sale, exchange or disposition, under the circumstances and subject to the limitations specified in the United States-Israel
Income Tax Treaty.

Regardless of whether shareholders
may be liable for Israeli income tax on the sale of our Ordinary Shares, the payment of the consideration may be subject to withholding
of Israeli tax at the source. Accordingly, shareholders may be required to present an appropriate pre-approval by the Israel Tax Authority
that they are exempt from tax on their capital gains in order to avoid withholding at source at the time of sale. More Specifically,
in transactions involving a sale of all of the shares of an Israeli resident company, in the form of a merger or otherwise, the Israel
Tax Authority may require 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