Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 216

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 216
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 purchased after January 1, 2012, whether
listed on a stock exchange or not, is 25%. However, if such shareholder is considered a Substantial Shareholder at the time of sale or
at any time during the preceding 12 month period and/or claims a deduction for interest and linkage differences expenses in connection
with the purchase and holding of such shares, such gain will be 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