Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 126

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 126
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 prohibited transaction tax is available if the following requirements are met:

| · | the REIT has held the property for not less than two years; |

| · | either (1) during the year in question, the REIT did not make more than seven sales of property other than Foreclosure Property or             
 sales to which Section 1033 of the Code applies, (2) the aggregate adjusted bases of all such properties sold by the REIT during the year      
 did not exceed 10% of the aggregate bases of all of the assets of the REIT at the beginning of the year, (3) the aggregate fair market         
 value of all such properties sold by the REIT during the year did not exceed 10% of the aggregate fair market value of all of the assets       
 of the REIT at the beginning of the year, (4) (i) the aggregate adjusted bases of all such property sold by the REIT during the year did       
 not exceed 20% of the aggregate adjusted bases of all property of the REIT at the beginning of the year and (ii) the average annual percentage 
 of properties sold by the REIT compared to all the REIT’s properties (measured by adjusted bases) in the current and two prior years           
 did not exceed 10% or (5) (i) the aggregate fair market value of all such property sold by the REIT during the year did not exceed 20%         
 of the aggregate fair market value of all property of the REIT at the beginning of the year and (ii) the average annual percentage of          
 properties sold by the REIT compared to all the REIT’s properties (measured by fair market value) in the current and two prior years           
 did not exceed 10%;                                                                                                                            |

| 47 |

| · | in the case of property not acquired through foreclosure or lease termination, the REIT has held the property for at least two years 
 for the production of rental income; and                                                                                             |

| · | if the REIT has made more than seven sales of non-Foreclosure Property during the taxable year, substantially all of the marketing         
 and development expenditures with respect to the property were made through an independent contractor from whom the REIT derives no income 
 or a TRS.                                                                                                                                  |

We will attempt to comply with the terms of the
safe-harbor provisions in the U.S. federal income tax laws prescribing when a property sale will not be characterized as a prohibited
transaction. We cannot assure you, however