Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 33

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 33
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 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 Shares,
unless the U.S. Holder is an exempt recipient. Backup withholding may apply to such payments if the U.S. Holder fails to provide a taxpayer
identification number (or furnishes an incorrect taxpayer identification number) or a certification of exempt status, or has been notified
by the IRS that it is subject to backup withholding (and such notification has not been withdrawn).

Backup withholding is not an
additional tax. Any amounts withheld under the backup withholding rules will be allowed as a credit against a U.S. Holder’s U.S.
federal income tax liability and may entitle such holder to a refund, provided the required information is timely furnished to the IRS.
Taxpayers should consult their tax advisors regarding their qualification for an exemption from backup withholding and the procedures
for obtaining such an exemption.

Tax Considerations Applicable to Non-U.S.
Holders

Taxation of Distributions

In general, any distributions
we make to a non-U.S. Holder of shares on our Ordinary Shares, to the extent paid out of our current or accumulated earnings and profits
(as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax purposes and, provided
such dividends are not effectively connected with the non-U.S. Holder’s conduct of a trade or business within the United States,
be subject to U.S. federal income tax withholding from the gross amount of the dividend at a rate of 30%, unless such non-U.S. Holder
is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility
for such reduced rate (usually on an IRS Form W-8BEN or W-8BEN-E