Company: XTKG
Filing Date: 2025-07-17
Form Type: 424B5
Source: 0001213900-25-064921
Chunk: 93

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-07-17
Form: 424B5
Chunk 93
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AXATION</div>

Material income tax consequences
relating to the purchase, ownership and disposition of any of the securities offered by this prospectus will be set forth in the applicable
prospectus supplement(s) relating to the offering of those securities.

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

The following table sets forth
an estimate of the fees and expenses relating to the issuance and distribution of the securities being registered hereby, other than underwriting
discounts and commissions, all of which shall be borne by the registrant. All of such fees and expenses, except for the SEC registration
fee, are estimated:

| SEC registration fee            |     | $ | 42,515.87 |   |
| FINRA filing fee                |     |   |        (1 | ) |
| Legal fees and expenses         |     |   |        (1 | ) |
| Accounting fees and expenses    |     |   |        (1 | ) |
| Miscellaneous fees and expenses |     |   |        (1 | ) |
| Total                           |     | $ |        (1 | ) |

| (1) | To be provided by a prospectus supplement or as an exhibit to a Report on Form 6-K that is incorporated by reference into this prospectus. |

<div align='center'>LEGAL MATTERS</div>

The validity of the issuance
of the securities offered in any offering and legal matters as to Cayman Islands law will be passed upon for us by Conyers Dill &
Pearman. Additional legal matters may be passed upon for us or any underwriters, dealers or agents, by counsel that we will name in the
applicable prospectus supplement.

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

The financial statements of
the Company as of December 31, 2023, 2022 and 2021 and for the fiscal years ended December 31, 2023, 2022 and 2021 incorporated by reference
in this prospectus and the registration statement have been so incorporated in reliance on the report of Onestop Assurance PAC, an independent
registered public accounting firm, incorporated herein by reference, given on the authority of said firm as experts in auditing and accounting.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

This prospectus constitutes
a part of a registration statement on Form F-3 filed under the Securities Act. As permitted by the SEC’s rules, this prospectus
and any prospectus supplement, which form a