Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 147

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 147
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 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, including any reporting requirements.

Distributions

A non-U.S. stockholder that receives a distribution
that is not attributable to gain from our sale or exchange of a “United States real property interest” (“USRPI”),
as defined below, and that we do not designate as a capital gain dividend or retained capital gain will recognize ordinary income to the
extent that we pay such distribution out of our current or accumulated earnings and profits. A withholding tax equal to 30% of the gross
amount of the distribution ordinarily will apply to such distribution unless an applicable tax treaty reduces or eliminates the tax.

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However, if a distribution is treated as effectively
connected with the non-U.S. stockholder’s conduct of a U.S. trade or business, the non-U.S. stockholder generally will be subject
to U.S. federal income tax on the distribution at graduated rates, in the same manner as U.S. stockholders are taxed with respect to such
distribution, and a non-U.S. stockholder that is a corporation also may be subject to a 30% branch profits tax with respect to that distribution.
The branch profits tax may be reduced by an applicable tax treaty. We plan to withhold U.S. federal income tax at the rate of 30% on the
gross amount of any such distribution paid to a non-U.S. stockholder unless either:

| · | a lower treaty rate applies and the non-U.S. stockholder provides us with an IRS Form W-8BEN or W-8BEN-E, as applicable, evidencing 
 eligibility for that reduced rate;                                                                                                  |

| · | the non-U.S. stockholder provides us with an IRS Form W-8ECI claiming that the distribution is effectively connected with the conduct 
 of a U.S. trade or business; or                                                                                                       |

| · | the distribution is treated as attributable to a sale of a USRPI under the Foreign Investment in Real Property Tax Act of 1980 (“FIRPTA”) 
 (discussed below).                                                                                                                        |

A non-U.S. stockholder will not incur U.S. tax
on a distribution in excess of our current and accumulated earnings and profits if the excess portion of such distribution does not exceed
the adjusted basis of its stock. Instead, the excess portion of such distribution will reduce the adjusted basis of the non