Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 34

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 34
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 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).

<div align='center'>19</div>

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. 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