Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 215

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 215
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 applicable tax treaty (subject to the receipt
in advance of a valid certificate from the Israel Tax Authority allowing for a reduced tax rate). However, if such dividends are paid
to an Israeli company, no tax is required to be withheld. In the event that at least 90% of the company shares are held by foreign companies,
and other conditions are met, such dividends will be subjected to withholding tax rate will be 4%.

After examining the impact
of the 2017 Amendment, we submitted a request to receive a tax ruling from the Israel Tax Authority to be recognized as a Preferred Technology
Enterprise and recently we received a tax ruling from the Israel Tax Authority granting a Preferred Technology Enterprise status, subject
to terms and conditions determined in the tax ruling.

Taxation of Our Israeli Individual Shareholders on Receipt of Dividends

Israeli residents who are
individuals are generally subject to Israeli income tax for dividends paid on our Ordinary Shares (other than bonus shares or share dividends)
at a rate of 25%, or 30% if the recipient of such dividend is a Substantial Shareholder (as defined below) at the time of distribution
or at any time during the preceding 12-month period.

A “Substantial Shareholder”
is generally a person who alone, or together with his or her relative or another person who collaborates with him or her on a regular
basis, holds, directly or indirectly, at least 10% of any of the “means of control” of a corporation. “Means of control”
generally include the right to vote, receive profits, nominate a director or an officer, receive assets upon liquidation or instruct someone
who holds any of the aforesaid rights regarding the manner in which he or she is to exercise such right(s), all regardless of the source
of such right.

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Payment of dividends on our
Ordinary Shares is generally subject to withholding of tax at the rate of 25% upon the distribution of a dividend (whether the recipient
is a Substantial Shareholder or not), so long as the shares are registered with a nominee company.

Taxation of Israeli Resident Corporations on Payment of Dividends

Israeli resident companies
are exempted from Israeli corporate tax with respect to dividends paid to them on their Ordinary Shares in another Israeli company.

Capital Gains Taxes Applicable to Israeli Resident Shareholders

The income tax rate applicable
to real capital gains derived by an Israeli individual resident from the sale of shares that were