Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 282

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 282
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 by these entities to the shareholders, no Cayman Islands withholding tax will be imposed.

HK SAR

Under the two-tiered profits
tax rates regime, Hong Kong tax residents are subject to Hong Kong Profits Tax in respect of profits arising in or derived
from Hong Kong at 8.25% for the first HK$2 million of profits of the qualifying group entity, and profits above HK$2 million
will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to
be taxed at a flat rate of 16.5%.

Accordingly, the HK SAR profits
tax is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the remaining estimated
assessable profits.

Thailand

The companies incorporated
in Thailand are taxed on worldwide income. A company incorporated abroad is taxed on its profits arising from or in consequence of the
business carried on in Thailand. The corporate income tax (CIT) rate is 20%. A foreign company not carrying on business in Thailand is
subject to a final withholding tax (WHT) on certain types of assessable income (e.g. interest, dividends, royalties, rentals, and service
fees) paid from or in Thailand. The rate of tax is generally 15%, except for dividends, which is 10%, while other rates may apply under
the provisions of a double tax treaty (DTT).

Cambodia

The standard rate of corporate
income tax (“CIT”) for companies and permanent establishments who are classified as medium and large taxpayers is 20%. For
companies and permanent establishments who are classified as small taxpayers, the CIT rates are progressive rates from 0% to 20%. In
view of the annual turnover of the company, the annual turnover ranges from KHR1 billion to KHR6 billion for service
and commercial sectors, the company shall consider as the medium-sized company.

Kyrgyzstan

The company is subject to
a corporate income tax on their aggregate annual income earned worldwide. Non-resident legal entities carrying out business activities
through a permanent establishment in Kyrgyzstan are subject to profit tax on the income attributed to the activities of that permanent
establishments. During the period ended June 30, 2025, no tax payable is accrued and reversed accordingly.

Profit tax is calculated
at a rate of 10% of aggregate annual income less allowed deductions.