Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 25

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 25
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 $2.612. The ordinary shares offered hereby will not be issued or certificated.

The material terms and provisions
of our ordinary shares are described under the caption “Description of Securities” that served as Exhibit 2.1 to our Annual
Report on Form 20-F for the fiscal year ended December 31, 2024 filed with the SEC on March 12, 2025.

<div align='center'>S-15

CERTAIN MATERIAL ISRAELI TAX CONSIDERATIONS</div>

The following description
is not intended to constitute a complete analysis of all tax consequences relating to the acquisition, ownership, and disposition of the
ordinary shares. You should consult your own tax advisor concerning the tax consequences of your particular situation, as well as any
tax consequences that may arise under the laws of any state, local, foreign or other taxing jurisdiction.

Israeli tax considerations

The following is a brief summary
of certain material Israeli tax laws applicable to Alpha Tau, and certain Israeli Government programs that benefit Alpha Tau. This section also
contains a discussion of certain material Israeli tax consequences concerning the ownership and disposition of ordinary shares purchased
by investors. 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 such investors include residents of Israel or traders in securities who are subject to special tax regimes not covered in this discussion.
To the extent that the discussion is based on tax legislation that has not yet been subject to judicial or administrative interpretation,
Alpha Tau cannot assure you that the appropriate tax authorities or the courts will accept the views expressed in this discussion. The
discussion below is not intended, and should not be construed, as legal or professional tax advice and is not exhaustive of all possible
tax considerations. The discussion is subject to change, including due to amendments under Israeli law or changes to the applicable judicial
or administrative interpretations of Israeli law, which change could affect the tax consequences described below, possibly with a retroactive
effect.

THEREFORE, YOU ARE URGED TO CONSULT YOUR OWN TAX ADVISORS AS TO THE ISRAELI OR OTHER TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR ORDINARY SHARES, INCLUDING, IN PARTICULAR, THE EFFECT OF ANY FOREIGN, STATE OR LOCAL TAXES.

General corporate tax structure in Israel

Israeli companies are generally
subject to corporate tax. In December