Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 39

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 39
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PTIONS ARE RESERVED FOR CORPORATE TAXPAYERS, AND PRICE INDEXATION MAY SERVE TO REDUCE TAXABLE GAINS TO BE CALCULATED IN LOCAL CURRENCY (TRY) TERMS.

<div align='center'>22

CERTAIN MATERIAL CAYMAN ISLANDS 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 and should not be construed as legal or professional tax advice. 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.

Prospective investors should
consult their advisors on the possible tax consequences of investing in our securities under the laws of their country of citizenship,
residence or domicile.

Cayman Islands Tax Considerations

The following is a discussion
on certain Cayman Islands income tax consequences of an investment in our securities. The discussion is a general summary of present law,
which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s particular
circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

Any payments of dividends and
capital in respect of our securities will not be subject to taxation in the Cayman Islands and no withholding will be required on the
payment of a dividend or capital to any holder of the securities nor will gains derived from the disposal of the securities within the
Cayman Islands be subject to Cayman Islands income or corporate tax. The Cayman Islands currently has no income, corporate or capital
gains tax and no estate duty, inheritance tax or gift tax.

No stamp duty is payable in
respect of the issue of Ordinary Shares or on an instrument of transfer in respect of such shares. However, an instrument of transfer
in respect of shares is stampable if executed in or brought into the Cayman Islands.

We have been incorporated under
the laws of the Cayman Islands as an exempted company limited by shares and, as such, have applied for and received an undertaking from
the Financial Secretary of the Cayman Islands dated March 3, 2021 in substantially the following form:

<div align='center'>The Tax Concessions Act

(As Revised)

Undertaking as to Tax Concessions</div>

In accordance with the provision