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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income Before Income Tax, Domestic and Foreign

Loss before taxes is comprised as follows:

			December 31, 2025						December 31, 2024						December 31, 2023
Domestic (Israel)			$	(32,706)					$	(113,276)					$	(107,889)
Foreign			(25,093)						3,585						(7,679)
Total			$	(57,799)					$	(109,691)					$	(115,568)

Schedule of Deferred Tax Assets and Liabilities

The following table presents the significant components of the Company’s deferred tax assets and liabilities:

			December 31, 2025						December 31, 2024
Deferred tax assets:
Operating loss carryforward			$	106,161					$	73,665
Share based compensation			94,764						94,527
Research and development			15,038						15,449
Accrued social benefits and other			471						559
Other costs			1,067						442
Operating lease liability			2,992						4,085
Property and equipment, net			1,819						—
Deferred tax asset before valuation allowance			$	222,312					$	188,727
Valuation allowance			(219,013)						(182,851)
Total deferred tax assets			$	3,299					$	5,876
Property and equipment, net			(26)						(2,923)
Operating lease right-of-use asset			(3,273)						(4,735)
Deferred tax liabilities			$	(3,299)					$	(7,658)
Net deferred taxes			$	—					$	(1,782)

Schedule of Valuation Allowance

The net changes in the total valuation allowance for each of the years ended December 31, 2025 and 2024, are comprised as follows:

			December 31, 2025						December 31, 2024
Opening balance			$	182,851					$	164,848
Additions during the year			36,162						18,003
Ending balance			$	219,013					$	182,851

Schedule of Components of Income Tax Expense (Benefit)

Taxes on income (tax benefit) are comprised as follows:

			December 31, 2025						December 31, 2024						December 31, 2023
Current			$	(210)					$	(330)					$	(749)
Deferred			(1,782)						2,393						(611)
			$	(1,992)					$	2,063					$	(1,360)
			December 31, 2025						December 31, 2024						December 31, 2023
Domestic			$	57					$	84					$	92
Foreign			(2,049)						1,979						(1,452)
			$	(1,992)					$	2,063					$	(1,360)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the opening and closing amounts of total unrecognized tax benefits is as follows:

			December 31, 2025						December 31, 2024
Opening balance			$	—					$	685
Tax positions reversed in current year related to previous years			—						(685)
Tax positions taken in current year			—						—
Accrued interest			—						—
Ending Balance			$	—					$	—

Schedule of Reconciliation of Income Taxes

The reconciliation of the amount that would result from applying the Company’s statutory tax rate in Israel to net loss before income tax to the reported amount of taxes on income (tax benefit) is as follows:

			Year ended December 31, 2025
			Amount						Percent
Tax at Israeli statutory rate			(13,294)						23		%
Foreign Tax Effects
UK
Change in valuation allowance			3,945						(7)		%
Other			(421)						1		%
US
Change in valuation allowance			828						(1)		%
Other			82						0		%
Other foreign jurisdictions			1						0		%
Change in valuation allowance			18,184						(31)		%
Non taxable or non deductible items
Share-based payment awards			1,107						(2)		%
Warrants and derivatives remeasurements			(11,978)						21		%
Other			277						0		%
Tax credit
R&D Tax Credit			(592)						1		%
Other Adjustments			(131)						0		%
Effective tax rate			$	(1,992)					3		%

Schedule of Income Taxes Paid

			Year ended December 31, 2025
Domestic (Israel)			$	62
Foreign			17
Tax paid during the year for taxes on income			$	79

Schedule of Operating Loss Carryforwards

As of December 31, 2025, the Company and its subsidiaries had net operating carry forward losses for tax purposes which may be carried forward and offset against taxable income in the future for an indefinite period.

Name of Subsidiary			Net Operating Loss Carryforwards
REE Automotive Ltd			$	460,005
REE Automotive UK Limited			$	643
REE Automotive USA Inc.			$	864
REE Automotive Japan K.K.			$	84

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