Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 29

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 29
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 Mr. Hammad served on the Company's board of directors until                                                                                 
 his resignation in December 19, 2024. The Securities to be Sold includes 111,150 Ordinary Shares issued and outstanding held by the Selling 
 Securityholder. He is also a director and partner of, or has a financial interest in, Sumed Equity Ltd and its affiliates. As such, Mr.     
 Hammad may be deemed to have or share beneficial ownership of the shares held by Sumed Equity Ltd.                                          |

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MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following discussion is
a summary of certain material U.S. federal income tax considerations generally applicable to the purchase, ownership and disposition of
our Ordinary Shares. All prospective holders of our Ordinary Shares should consult their tax advisors with respect to the U.S. federal,
state, local and non-U.S. tax consequences of the ownership and disposition of our Ordinary Shares.

This discussion is not a complete
analysis of all potential U.S. federal income tax consequences relating to the ownership and disposition of our Ordinary Shares. This
summary is based upon current provisions of the U.S. Internal Revenue Code of 1986, as amended, which we refer to as the Code, existing
U.S. Treasury Regulations promulgated thereunder, published administrative pronouncements and rulings of the U.S. Internal Revenue Service,
which we refer to as the IRS, and judicial decisions, all as in effect as of the date of this prospectus. These authorities are subject
to change and differing interpretation, possibly with retroactive effect. Any change or differing interpretation could alter the tax consequences
to holders described in this discussion. There can be no assurance that a court or the IRS will not challenge one or more of the tax consequences
described herein, and we have not obtained, nor do we intend to obtain, a ruling with respect to the U.S. federal income tax consequences
to a holder of the ownership or disposition of our Ordinary Shares.

We assume in this discussion
that a holder holds our Ordinary Shares as a “capital asset” within the meaning of Section 1221 of the Code (generally, property
held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be relevant to a particular
holder in light of that holder’s individual circumstances, nor does it address any alternative minimum, Medicare contribution, estate
or gift tax consequences, or any aspects of U.S.