Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 209

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 209
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 ownership and disposition of our Ordinary Shares. This summary does not discuss all the aspects of Israeli tax law that
may be relevant to a particular investor in light of his or her personal investment circumstances or to some types of investors subject
to special treatment under Israeli law. Examples of this kind of investor include residents of Israel or investors in securities who
are subject to special tax regimes not covered in this discussion. To the extent that the discussion is based on new tax legislation
that has not yet been subject to judicial or administrative interpretation, we cannot assure you that the appropriate tax authorities
or the courts will accept the views expressed in this discussion. This summary is based on laws and regulations in effect as of the date
hereof and does not take into account possible future amendments which may be under consideration.

You are urged to consult your own tax advisor as to the Israeli and other tax consequences of the purchase, ownership and disposition of our Ordinary Shares, including, in particular, the effect of any non-Israeli, state or local taxes.

General Corporate Tax Structure in Israel

Israeli resident companies
(as defined below), such as the Company, are generally subject to corporate tax at the rate of 23% on their taxable income, as of January
1, 2024. However, the effective tax rate payable by a company that derives income from a Preferred Enterprise or a Technology Enterprise,
as discussed below, may be considerably less.

Capital gains derived by
an Israeli resident company are generally subject to tax at the same rate as the corporate tax rate.

An Israeli resident company
is subject to taxation in Israel for all of its worldwide income.

Law for the Encouragement of Industry (Taxes), 1969

The Law for the Encouragement
of Industry (Taxes), 1969, which we refer to as the Industry Encouragement Law, provides several tax benefits for “Industrial Companies”,
which are defined as Israeli resident-companies which were incorporated in Israel, of which 90% or more of their income in any tax year,
other than income from certain government loans, is derived from “Industrial Enterprises” that it owns and that are located
in Israel.

An “Industrial Enterprise”
is defined as an enterprise whose principal activity in a given tax year is industrial production (and several other activities listed
in the said law, and are associated with industrial production).

The following tax benefits,
among others, are available to Industrial Companies:

| ● | under limited conditions,                                                                            
 an election to file consolidated tax returns with related Industrial