Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 30

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 30
---
 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.               |

<div align='center'>17</div>

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 partnership, including any entity or arrangement
treated as a partnership for U.S. federal income tax purposes, holds our Ordinary Shares, the U.S. federal income tax treatment of a partner
in such partnership will generally depend upon the status of the partner and the activities of the partnership. Such partners and partnerships
should consult their tax advisors regarding the tax consequences of the ownership and disposition of our Ordinary Shares.

For purposes of this discussion,
a “U.S. Holder” means a beneficial owner of our Ordinary Shares that is, for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation, or an entity treated as a corporation for U.S.                                                                         
 federal income tax purposes, created or organized in the United States or under the laws of