Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 24

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 24
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 Street, 
 Wakefield MA, 01880.                                                                                                              |

| (3) | The amounts set forth in this column are the number of ordinary                                                                        
 shares that may be offered by the Selling Shareholders using this prospectus. These amounts do not represent any other of our ordinary 
 shares that the Selling Shareholders may own beneficially or otherwise.                                                                |

<div align='center'>11

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 2016, the Israeli