Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 35

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 35
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. Holder were a U.S. Holder. Any gains described in the first bullet point above of a non-U.S. Holder
that is a foreign corporation may also be subject to an additional “branch profits tax” at a 30% rate (or lower applicable
treaty rate). Gain described in the second bullet point above will generally be subject to a flat 30% U.S. federal income tax. Non-U.S.
Holders are urged to consult their tax advisors regarding possible eligibility for benefits under income tax treaties. We do not believe
we currently are or will become a USRPHC, however there can be no assurance in this regard. Non-U.S. Holders are urged to consult their
tax advisors regarding the application of these rules.

Information Reporting and Backup Withholding.

Distributions on our Ordinary
Shares to non-U.S. Holders and the amount of tax, if any, withheld with respect to those payments must be reported annually to the IRS
and to the non-U.S. Holders. Copies of the information returns reporting such distributions and withholding may also be made available
to the tax authorities in a country in which the non-U.S. Holder resides under the provisions of an applicable income tax treaty. A non-U.S.
Holder may have to comply with certification procedures to establish that it is not a United States person in order to avoid backup withholding
requirements. The certification procedures required to claim a reduced rate of withholding under a treaty generally will satisfy the certification
requirements necessary to avoid the backup withholding as well. Backup withholding is not an additional tax. The amount of any backup
withholding from a payment to a non-U.S. Holder will be allowed as a credit against such holder’s U.S. federal income tax liability
and may entitle such holder to a refund, provided that the required information is timely furnished to the IRS.

Foreign Account Tax Compliance Act

Sections 1471 through 1474
of the Code (commonly referred to as the “Foreign Account Tax Compliance Act” or “FATCA”) and Treasury Regulations
and administrative guidance promulgated thereunder impose a U.S. federal withholding tax of 30% on certain payments paid to a foreign
financial institution (as specifically defined by applicable rules) unless such institution enters into an agreement with the U.S. government
to withhold on certain payments and to collect and provide to the U.S. tax authorities substantial information regarding U.S. account
holders of such institution (which includes certain equity holders of such institution,