Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 34

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 34
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, as applicable). Any distribution not constituting a dividend will be
treated first as reducing (but not below zero) the non-U.S. Holder’s adjusted tax basis in our Ordinary Shares and, to the extent
such distribution exceeds the non-U.S. Holder’s adjusted tax basis, as gain realized from the sale or other disposition of the Ordinary
Shares, which will be treated as described under “Tax Considerations Applicable to Non-U.S. Holders — Gain on Sale, Exchange or Other Taxable Disposition of Ordinary Shares” below.

Dividends we pay to a non-U.S.
Holder that are effectively connected with such non-U.S. Holder’s conduct of a trade or business within the United States (or if
a tax treaty applies are attributable to a U.S. permanent establishment or fixed base maintained by the non-U.S. Holder) will generally
not be subject to U.S. withholding tax, provided such non-U.S. Holder complies with certain certification and disclosure requirements
(generally by providing an IRS Form W-8ECI). Instead, such dividends generally will be subject to U.S. federal income tax, net of certain
deductions, at the same individual or corporate rates applicable to U.S. Holders. If the non-U.S. Holder is a corporation, dividends that
are effectively connected income may also be subject to a “branch profits tax” at a rate of 30% (or such lower rate as may
be specified by an applicable income tax treaty).

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

A non-U.S. Holder generally
will not be subject to U.S. federal income or withholding tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition of our Ordinary Shares, unless:

| ● | the gain is effectively connected with the conduct of a trade                                                                        
 or business by the non-U.S. Holder within the United States (and, if an applicable tax treaty so requires, is attributable to a U.S. 
 permanent establishment or fixed base maintained by the non-U.S. Holder);                                                            |

| ● | the non-U.S. Holder is an individual who is present in the                                                     
 United States for 183 days or more in the taxable year of disposition and certain other conditions are met; or |

Gain described in the first
bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the non-U.S