Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 124

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 124
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2 million
will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be
taxed at a flat rate of 16.5%.

Accordingly, the Hong Kong
profits tax is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the remaining estimated
assessable profits.

Thailand

The companies incorporated
in Thailand are taxed on worldwide income. A company incorporated outside of Thailand is taxed on its profits arising from or in consequence
of the business carried on in Thailand. The Thailand corporate income tax rate is 20%. A foreign company not carrying on business in
Thailand is subject to a final withholding tax on certain types of assessable income (e.g., interest, dividends, royalties, rentals,
and service fees) paid from or in Thailand. The rate of tax is generally 15%, except for dividends, which is 10%, while other rates may
apply under the provisions of a double tax treaty.

Cambodia

The standard rate of corporate
income tax for companies and permanent establishments in Cambodia who are classified as medium and large taxpayers is 20%. For companies
and permanent establishments who are classified as small taxpayers, the corporate income tax rates are progressive rates from 0% to 20%.
In view of the annual turnover of the company, which ranges from KHR1 billion to KHR6 billion for service and commercial sectors, the
company is considered a medium-sized company.

Kyrgyzstan

NewGenIvf is subject to a
corporate income tax on its aggregate annual income earned worldwide. Non-resident legal entities carrying out business activities through
a permanent establishment in Kyrgyzstan are subject to profit tax on the income attributed to the activities of that permanent establishments.
Profit tax is calculated at a rate of 10% of aggregate annual income less allowed deductions.

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Results of Operations

Six months period ending June 30, 2025 Compared with Six months period ending June 30, 2024

|                                                                          |     |   | Six Months 
      Ended 
   June 30, 
       2025 |   |     |   | Six Months 
      Ended 
   June 30, 
       2024 |   |
|:-------------------------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|