Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 27

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 27
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 Research and Development

Israeli tax law allows, under
certain conditions, a tax deduction for expenditures, including capital expenditures, for the year in which they are incurred. Expenditures
are deemed related to scientific research and development projects, if:

| ● | The expenditures are approved by the relevant Israeli government ministry, determined by the field of 
 research;                                                                                             |

| ● | The research and development must be for the promotion or development of the company; and |

| ● | The research and development is carried out by or on behalf of the company seeking such tax deduction. |

The amount of such deductible
expenses is reduced by the sum of any funds received through government grants for the finance of such scientific research and development
projects. No deduction under these research and development deduction rules is allowed if such deduction is related to an expense invested
in an asset depreciable under the general depreciation rules of the Ordinance. Expenditures that are unqualified under the conditions
above are deductible in equal amounts over three years.

From time to time we may apply
to the Israel Innovation Authority for approval to allow a tax deduction for all or most of the research and development expenses during
the year in which they were incurred. There can be no assurance that such application will be accepted. If we are not able to deduct research
and development expenses during the year in which they are paid, we may be able to deduct research and development expenses in equal amounts
over a period of three years commencing the year in which the payment of such expenses was made.

Law for the Encouragement of Capital Investments, 5719-1959

The Law for the Encouragement
of Capital Investments, 5719-1959, generally referred to as the “Investment Law”, provides certain incentives for capital
investments in production facilities (or other eligible assets). Generally, an investment program that is implemented in accordance with
the provisions of the Investment Law, referred to as a Preferred Enterprise, a Special Preferred Enterprise, a Preferred Technological
Enterprise, or a Special Preferred Technological Enterprise, is entitled to the benefits discussed below. These benefits may include cash
grants from the Israeli government and tax benefits, based upon, among other things, the geographic location in Israel of the facility
in which the investment is made. In order to qualify for these incentives, the Company is required to comply with the requirements of
the Investment Law.

The Investment Law was significantly
amended effective as of April 1, 2005,