Company: MRT
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001213900-25-036882
Chunk: 182

Company: Marti Technologies, Inc.
Filing Date: 2025-04-29
Form: 20-F
Item: Item 10
Chunk 182
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 has released proposed regulations which, if finalized in their present form, would eliminate
the federal withholding tax of 30% applicable to the gross proceeds of a disposition of our Ordinary Shares. In its preamble to such proposed
regulations, the U. S. Treasury Department stated that taxpayers may generally rely on the proposed regulations until final regulations
are issued. Investors are encouraged to consult with their own tax advisors regarding the possible implications of FATCA on their investment
in our Ordinary Shares.

Certain Material Türkiye Tax Considerations

The following summary contains a description of
the material Türkiye income tax consequences relating to the acquisition, ownership and disposition of the Ordinary Shares, and should
not be construed as professional legal or tax advice as it does not consider any investor’s particular circumstances. 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.

Each investor 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.

Türkiye Tax Considerations

The following discussion is a general summary
of certain Türkiye tax considerations relating to an investment in our securities by Türkiye-resident individuals or corporations,
where the securities will not be held by non-residents in connection with the conduct of a trade or business through a permanent establishment
in Türkiye, which may be deemed to be constituted either by the existence of a fixed place of business or appointment of a permanent
representative. It is for general information only and based upon laws and relevant interpretations of the Republic of Türkiye that
are in effect as at the date of this Annual Report, which is subject to prospective and retroactive change - references to “resident”
in this section refer to tax residents of Türkiye, and references to “non-resident” in this section refer to persons
who are not tax residents of Türkiye.

The discussion below is intended only to provide
general information to prospective investors, and does not purport to be comprehensive nor to address all Turkish legal matters which
may be relevant to make a decision to make an investment in, ownership or disposition of our securities. In addition, it does not describe
any tax consequences arising under the laws of any taxing jurisdiction other than the Republic of Türkiye.

Residents and persons otherwise subject to Turkish
taxation, non-residents realizing gains from the sale or disposition of our securities to residents (whether individuals