Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 36

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 36
---
 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.

<div align='center'>20

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 the date of this prospectus, 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
or legal