Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 112

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 112
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 tax at the highest corporate rate on: |

| · | net income from the sale or other disposition of property acquired through foreclosure (“Foreclosure Property”) that we        
 hold primarily for sale to customers in the ordinary course of business and have elected to treat as Foreclosure Property, and |

| · | other non-qualifying income from Foreclosure Property. |

| · | We will pay a 100% tax on our net income from sales or other dispositions of property, other than Foreclosure Property, that we hold 
 primarily for sale to customers in the ordinary course of business.                                                                  |

| · | If we fail to satisfy one or both of the 75% gross income test or the 95% gross income test, as described below under “—Gross 
 Income Tests,” and nonetheless continue to qualify as a REIT because we meet other requirements, we will pay a 100% tax on:   |

| · | the gross income attributable to the greater of the amount by which we fail the 75% gross income test or the 95% gross income test, 
 in either case, multiplied by                                                                                                       |

| · | a fraction intended to reflect our profitability. |

| · | If, during a calendar year, we fail to distribute at least the sum of (1) 85% of our REIT ordinary income for the year, (2) 95% of       
 our REIT capital gain net income for the year, and (3) any undistributed taxable income required to be distributed from earlier periods, 
 we will pay a 4% nondeductible excise tax on the excess of the required distribution over the amount we actually distributed.            |

| · | We may elect to retain and pay U.S. federal income tax on our net long-term capital gain. In that case, a stockholder would be taxed    
 on its proportionate share of our undistributed long-term capital gain (to the extent that we made a timely designation of such gain to 
 the stockholders) and would receive a credit or refund for its proportionate share of the tax we paid.                                  |

| · | We will be subject to a 100% excise tax on transactions with any TRS we may form in the future that are not conducted on an arm’s-length 
 basis.                                                                                                                                   |

| · | If we fail to satisfy any of the asset tests, other than a de minimis failure of the 5% asset test, the 10% vote test or 10% value