Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 30

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 30
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 described in this discussion. There can be no assurance that a court or the IRS will not challenge one or more of the tax consequences
described herein, and we have not obtained, nor do we intend to obtain, a ruling with respect to the U.S. federal income tax consequences
to a holder of the ownership or disposition of our Ordinary Shares.

We assume in this discussion
that a holder holds our Ordinary Shares as a “capital asset” within the meaning of Section 1221 of the Code (generally, property
held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be relevant to a particular
holder in light of that holder’s individual circumstances, nor does it address any alternative minimum, Medicare contribution, estate
or gift tax consequences, or any aspects of U.S. state, local or non-U.S. taxes or any other U.S. federal tax laws. This discussion also
does not address consequences relevant to holders subject to special tax rules, such as:

| ● | holders that own, or are deemed to own, more than 5% of our        
 capital stock (except to the extent specifically set forth below); |

| ● | corporations that accumulate earnings to avoid U.S. federal 
 income tax;                                                 |

| ● | tax-exempt organizations; |

| ● | governmental organizations; |

| ● | banks, financial institutions, investment funds, insurance                       
 companies, brokers, dealers or traders in securities, commodities or currencies; |

| ● | regulated investment companies or real estate investment trusts; |

| ● | persons that have a “functional currency” other 
 than the U.S. dollar;                           |

| ● | tax-qualified retirement plans; |

| ● | holders who hold or receive our Ordinary Shares pursuant to          
 the exercise of employee stock options or otherwise as compensation; |

| ● | holders holding our Ordinary Shares as part of a hedge, straddle                         
 or other risk reduction strategy, conversion transaction or other integrated investment; |

| ● | holders deemed to sell our Ordinary Shares under the constructive 
 sale provisions of the Code; or                                   |

| ● | passive foreign investment companies, controlled foreign corporations, 
 and certain former U.S. citizens or long-term residents.               |

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In addition, this discussion
does not address the tax treatment of partnerships (or entities or arrangements that are treated as partnerships for U.S. federal income
tax purposes) or persons that hold our Ordinary Shares through such partnerships. If a