Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 37

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 37
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 entities) and non-residents realizing income from their commercial and business activities in Türkiye (whether individuals
or legal entities) are advised to consult their own tax advisors in determining any consequences to them of the sale or disposition of
our securities.

Tax Status of Shareholders

Under Türkiye income tax
laws, there are two types of tax status in determination of income tax liabilities of taxpayers: “Residents” are subject to
Turkish income taxation on their worldwide income as taxpayers with full liability, and “non-Residents” who are considered
taxpayers with limited liability are subject to Turkish income taxation on their taxable income sourced from the Republic of Türkiye
(i.e., Türkiye-sourced income), if applicable.

Real persons are considered
residents for Türkiye tax purposes if (i) they are domiciled in Türkiye in accordance with the Turkish Civil Code, or (ii) excluding
temporary departures, they stay in Türkiye for more than six months in a calendar year. If neither of the given two conditions is
satisfied, real persons are considered non-residents for Türkiye tax purposes.

Legal entities are treated
as residents for Türkiye tax purposes if they are incorporated in Türkiye under relevant Turkish laws, or if their effective
places of management are in Türkiye despite the fact that they are incorporated outside of Türkiye. If neither of the given
two conditions is satisfied, legal entities are considered non-residents for Türkiye tax purposes.

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Income Taxation in Türkiye

The current income tax rate
for individuals ranges from 15% to 40%, applied on a progressive-basis, depending on the level of individual’s aggregate gross income
in a given calendar year.

The rate of corporate (income)
tax has been recently increased to fund the recovery from major earthquakes that struck Türkiye in February 2023, to 25% for private
entities, and to 30% for financial sector companies, both flat, as per the Law No. 7456, as published in the Official Gazette dated July
15, 2023 and numbered 32249.

Capital Gains

Capital gains are treated as
Türkiye-sourced income if the transaction leading to the gains is concluded in Türkiye, the payment for consideration is made
in Türkiye or the payment is accounted for in Türkiye even if the payment is made outside of Türkiye. The term “accounted
for” means that a payment is made in Tür