Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 33

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 33
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 Shares,
unless the U.S. Holder is an exempt recipient. Backup withholding may apply to such payments if the U.S. Holder fails to provide a taxpayer
identification number (or furnishes an incorrect taxpayer identification number) or a certification of exempt status, or has been notified
by the IRS that it is subject to backup withholding (and such notification has not been withdrawn).

Backup withholding is not an
additional tax. Any amounts withheld under the backup withholding rules will be allowed as a credit against a U.S. Holder’s U.S.
federal income tax liability and may entitle such holder to a refund, provided the required information is timely furnished to the IRS.
Taxpayers should consult their tax advisors regarding their qualification for an exemption from backup withholding and the procedures
for obtaining such an exemption.

Tax Considerations Applicable to Non-U.S.
Holders

Taxation of Distributions

In general, any distributions
we make to a non-U.S. Holder of shares on our Ordinary Shares, to the extent paid out of our current or accumulated earnings and profits
(as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax purposes and, provided
such dividends are not effectively connected with the non-U.S. Holder’s conduct of a trade or business within the United States,
be subject to U.S. federal income tax withholding from the gross amount of the dividend at a rate of 30%, unless such non-U.S. Holder
is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility
for such reduced rate (usually on an IRS Form W-8BEN or W-8BEN-E, as applicable). Any distribution not constituting a dividend will be
treated first as reducing (but not below zero) the non-U.S. Holder’s adjusted tax basis in our Ordinary Shares and, to the extent
such distribution exceeds the non-U.S. Holder’s adjusted tax basis, as gain realized from the sale or other disposition of the Ordinary
Shares, which will be treated as described under “Tax Considerations Applicable to Non-U.S. Holders — Gain on Sale, Exchange or Other Taxable Disposition of Ordinary Shares” below.

Dividends we pay to a non-U.S.
Holder that are effectively connected with such non-U.S. Holder’s conduct of a trade or business within the United States (or if
a tax treaty applies are attributable to a U.S. permanent establishment or fixed base maintained by