Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 217

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 217
---
 income in Israel with respect to which a tax return is required
to be filed.

Dividends are generally subject
to Israeli withholding tax at a rate of 25% if the shares are registered with a nominee company (whether the recipient is a substantial
shareholder or not). The withholding rates may be reduced if the dividend is distributed from income attributed to a Preferred Enterprise
or if a reduced rate is provided under an applicable tax treaty, in each case subject to the receipt in advance of a valid approval by
the Israel Tax Authority allowing for a reduced withholding rate. For example, under the Convention Between the Government of the United
States of America and the Government of the State of Israel with respect to Taxes on Income, as amended, or United States-Israel Tax Treaty,
the maximum rate of tax withheld at source in Israel on dividends paid to a holder of our Ordinary Shares who is a U.S. Resident is 25%.
However, the maximum withholding tax rate on dividends (not generated by a Preferred Enterprise) that are paid to a United States corporation
holding 10% or more of our outstanding voting capital throughout the tax year in which the dividend is distributed as well as during the
previous tax year is generally 12.5%, provided that not more than 25% of the gross income for such preceding year consists of certain
types of dividends and interest. Notwithstanding the foregoing, dividends distributed from income attributed to a Preferred Enterprise
are not entitled to such reduction under the United States-Israel Tax Treaty but are subject to a withholding tax rate of 15% for a shareholder
that is a U.S. corporation, provided that the conditions related to the outstanding voting rights and the gross income for the previous
year (as set forth in the previous sentences) are met.

<div align='center'>127</div>

Capital Gains Income Taxes Applicable to Non-Israeli Shareholders

A non-Israeli resident
who derives capital gains from the sale of shares in an Israeli resident company that were purchased after the company was listed for
trading on a stock exchange outside of Israel will be exempt from Israeli tax if, among other conditions, the shares were not held through
a permanent establishment that the non-resident maintains in Israel.

These provisions dealing with
capital gain are not applicable to a person whose gains from selling or otherwise disposing of the shares are deemed to be business income.

However, non-Israeli corporations
will not be entitled to the foregoing exemptions if Israeli residents: (i) alone, or together with such Israeli