Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 31

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 31
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 the United States or of any state thereof 
 or the District of Columbia;                                                                                                          |

| ● | an estate, the income of which is subject to U.S. federal 
 income tax regardless of its source; or                   |

| ● | a trust if (a) a U.S. court can exercise primary supervision                                                                         
 over the trust’s administration and one or more U.S. persons have the authority to control all of the trust’s substantial            
 decisions or (b) the trust has a valid election in effect under applicable U.S. Treasury Regulations to be treated as a U.S. person. |

For purposes of this discussion,
a “non-U.S. Holder” is a beneficial owner of our Ordinary Shares that is neither a U.S. Holder nor a partnership or an entity
or arrangement treated as a partnership for U.S. federal income tax purposes.

Treatment as a Domestic Corporation for U.S.
Federal Income Tax Purposes

Even though we are organized
as an exempted company incorporated with limited liability under the laws of the Cayman Islands, as a result of the Merger, we believe
we are treated as a domestic corporation for U.S. federal income tax purposes pursuant to Section 7874 of the Code. As such, we will generally
be subject to U.S. federal income tax as if we were organized under the laws of the United States or a state thereof. The remaining discussion
contained in this “Material U.S. Federal Income Tax Considerations” assumes that we will be treated as a domestic corporation
for all U.S. federal income tax purposes.

Tax Considerations Applicable to U.S. Holders

Taxation of Distributions

If we pay distributions (other
than certain distributions of our stock or rights to acquire our stock) to U.S. Holders of our Ordinary Shares, such distributions generally
will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits,
as determined under U.S. federal income tax principles. Distributions in excess of our current and accumulated earnings and profits will
constitute a return of capital that will be applied against and reduce (but not below zero) the U.S. Holder’s adjusted tax basis
in our Ordinary Shares. Any remaining excess will be treated as gain realized on the sale or other disposition of the Ordinary Shares
and will be treated as described under “— Tax Considerations Applicable to U.S. Holders — Gain or Loss on Sale, Taxable Exchange or Other Taxable