Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 153

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 153
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.S. stockholder would be taxed on that gain in the same manner as U.S. stockholders, subject to applicable alternative
minimum tax and a special alternative minimum tax in the case of nonresident alien individuals. In addition, distributions that are subject
to tax under FIRPTA also may be subject to a 30% branch profits tax when made to a non-U.S. stockholder treated as a corporation (under
U.S. federal income tax principles) that is not otherwise entitled to treaty exemption. Finally, if we are not a domestically controlled
qualified investment entity at the time our shares of stock are sold and the non-U.S. stockholder does not qualify for the exemptions
described in the preceding paragraph, under FIRPTA the purchaser of our stock also may be required to withhold 15% of the purchase price
and remit this amount to the IRS on behalf of the selling non-U.S. stockholder.

With respect to individual non-U.S. stockholders,
even if not subject to FIRPTA, capital gains recognized from the sale of our stock will be taxable to such non-U.S. stockholder if (1)
the gain is effectively connected with a U.S. trade or business of the non-U.S. stockholder, in which case the non-U.S. stockholder will
be subject to the same treatment as U.S. stockholders with respect to such gain, or (2) he or she is a non-resident alien individual who
is present in the United States for 183 days or more during the taxable year and some other conditions apply, in which case the non-resident
alien individual may be subject to a U.S. federal income tax on his or her U.S. source capital gain.

Information Reporting Requirements and Withholding

We will report to our stockholders and to the
IRS the amount of distributions we pay during each calendar year, and the amount of tax we withhold, if any. Under the backup withholding
rules, a stockholder may be subject to backup withholding at a rate of 24% with respect to distributions unless the stockholder:

| · | is a corporation or qualifies for certain other exempt categories and, when required, demonstrates this fact; or |

| · | provides a taxpayer identification number, certifies as to no loss of exemption from backup withholding, and otherwise complies with 
 the applicable requirements of the backup withholding rules.                                                                         |

| 61 |

A stockholder who does not provide us with its
correct taxpayer identification number also may