Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 39

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 39
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 amount of dividends
exceeds the monetary threshold in the law (TRY 18,000 for the year 2025) together with certain other income subject to declaration, the
entire amount should be declared in the annual tax return. Withholding tax charged elsewhere (i.e., in a jurisdiction other than Türkiye)
on the gross amount of dividends that are subject to taxation in Türkiye through declaration, if any, is, in principle, available
for a credit against income or corporate tax calculated on the tax return under Türkiye laws.

GAINS DERIVED FROM THE DISPOSAL OF THE SECURITIES WILL BE SUBJECT TO INCOME OR CORPORATE TAXATION IN TÜRKIYE AT FULL RATES IN THE HANDS OF INDIVIDUAL OR LEGAL ENTITIES, RESPECTIVELY — EXEMPTIONS ARE RESERVED FOR CORPORATE TAXPAYERS, AND PRICE INDEXATION MAY SERVE TO REDUCE TAXABLE GAINS TO BE CALCULATED IN LOCAL CURRENCY (TRY) TERMS.

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CERTAIN MATERIAL CAYMAN ISLANDS TAX CONSIDERATIONS</div>

The following description is
not intended to constitute a complete analysis of all tax consequences relating to the acquisition, ownership and disposition of the Ordinary
Shares and should not be construed as legal or professional tax advice. You should consult your own tax advisor concerning the tax consequences
of your particular situation, as well as any tax consequences that may arise under the laws of any state, local, foreign or other taxing
jurisdiction.

Prospective investors should
consult their advisors on the possible tax consequences of investing in our securities under the laws of their country of citizenship,
residence or domicile.

Cayman Islands Tax Considerations

The following is a discussion
on certain Cayman Islands income tax consequences of an investment in our securities. The discussion is a general summary of present law,
which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s particular
circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

Any payments of dividends and
capital in respect of our securities will not be subject to taxation in the Cayman Islands and no withholding will be required on the
payment of a dividend or capital to any holder of the securities nor will gains derived from the disposal of the securities within the
Cayman Islands be subject to Cayman Islands income or corporate tax. The