Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 32

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 32
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 Disposition of Ordinary Shares” below.

Dividends we pay to a U.S.
Holder that is a taxable corporation will generally qualify for the dividends received deduction if the requisite holding period is satisfied.
With certain exceptions (including dividends treated as investment income for purposes of investment interest deduction limitations),
and provided certain holding period requirements are met, dividends we pay to a non-corporate U.S. Holder will generally constitute “qualified
dividends” that under current law will be subject to tax at long- term capital gains rates. If the holding period requirements are
not satisfied, a corporation may not be able to qualify for the dividends received deduction and would have taxable income equal to the
entire dividend amount, and non-corporate holders may be subject to tax on such dividend at ordinary income tax rates instead of the preferential
rates that apply to qualified dividend income.

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Gain or Loss on Sale, Taxable Exchange
or Other Taxable Disposition of Ordinary Shares

A U.S. Holder generally will
recognize gain or loss on the sale, taxable exchange or other taxable disposition of our Ordinary Shares. Any such gain or loss will be
capital gain or loss, and will be long-term capital gain or loss if the U.S. Holder’s holding period for the Ordinary Shares so
disposed of exceeds one year. The amount of gain or loss recognized will generally be equal to the difference between (1) the sum of the
amount of cash and the fair market value of any property received in such disposition and (2) the U.S. Holder’s adjusted tax basis
in its Ordinary Shares so disposed of. A U.S. Holder’s adjusted tax basis in its Ordinary Shares will generally equal the U.S. Holder’s
acquisition cost for such Ordinary Shares, less any prior distributions treated as a return of capital. Long-term capital gains recognized
by non-corporate U.S. Holders are generally eligible under current law for reduced rates of tax. If the U.S. Holder’s holding period
for the Ordinary Shares so disposed of is one year or less, any gain on a sale or other taxable disposition of the shares would be subject
to short-term capital gain treatment and would be taxed at ordinary income tax rates. The deductibility of capital losses is subject to
limitations.

Information Reporting and Backup Withholding.

In general, information reporting
requirements may apply to distributions paid to a U.S. Holder and to the proceeds of the sale or other disposition of our Ordinary