Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 36

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 36
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 as well as certain account holders that are foreign
entities with U.S. owners).

FATCA also generally imposes
a federal withholding tax of 30% on certain payments to a non-financial foreign entity unless such entity provides the withholding agent
with either a certification that it does not have any substantial direct or indirect U.S. owners or provides information regarding substantial
direct and indirect U.S. owners of the entity. An intergovernmental agreement between the United States and an applicable foreign country
may modify these requirements. The withholding tax described above will not apply if the foreign financial institution or non-financial
foreign entity otherwise qualifies for an exemption from the rules.

FATCA withholding currently
applies to payments of dividends. The U.S. Treasury Department 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.

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CERTAIN MATERIAL TURKIYE TAX CONSIDERATIONS</div>

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