Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 31

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 31
---
 partnership, including any entity or arrangement
treated as a partnership for U.S. federal income tax purposes, holds our Ordinary Shares, the U.S. federal income tax treatment of a partner
in such partnership will generally depend upon the status of the partner and the activities of the partnership. Such partners and partnerships
should consult their tax advisors regarding the tax consequences of the ownership and disposition of our Ordinary Shares.

For purposes of this discussion,
a “U.S. Holder” means a beneficial owner of our Ordinary Shares that is, for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation, or an entity treated as a corporation for U.S.                                                                         
 federal income tax purposes, created or organized in the United States or under the laws of 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 (