Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 139

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 139
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 information only. We urge you to consult your tax advisors to determine the impact of U.S. federal, state, and local income tax laws on the purchase, ownership and disposition of our stock.

As used herein, the term “U.S. stockholder”
means a beneficial owner of our capital stock that for U.S. federal income tax purposes is:

| · | a citizen or resident of the United States; |

| · | a corporation (including an entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under 
 the laws of the United States, any of its states or the District of Columbia;                                                      |

| · | an estate whose income is subject to U.S. federal income taxation regardless of its source; or |

| · | any trust if (1) a U.S. court is able to exercise primary supervision over the administration of such trust and one or more United     
 States persons (as defined in Code Section 7701(a)(30)) have the authority to control all substantial decisions of the trust or (2) it 
 has a valid election in place to be treated as a United States person.                                                                 |

If a partnership, entity or arrangement treated
as a partnership for U.S. federal income tax purposes holds our stock, the U.S. federal income tax treatment of a partner in the partnership
will generally depend on the status of the partner and the activities of the partnership. If you are a partner in a partnership holding
our stock, you should consult your tax advisor regarding the consequences of the ownership and disposition of our stock by the partnership.

| 54 |

As long as we maintain our qualification as a
REIT, a taxable U.S. stockholder must generally take into account as ordinary income distributions made out of our current or accumulated
earnings and profits that we do not designate as capital gain dividends or retained long-term capital gain. For purposes of determining
whether a distribution is made out of our current or accumulated earnings and profits, our earnings and profits will be allocated first
to our preferred stock dividends and then to our common stock dividends. Individuals, trusts, and estates generally may deduct 20% of
the “qualified REIT dividends” (i.e., REIT dividends other than capital gain dividends and portions of REIT dividends designated
as “qualified dividend income,” which in each case are already eligible for capital gain tax rates) they receive. The deduction
for qualified REIT dividends is not subject to the wage and property basis limits that apply to