Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 140

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 140
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 other types of “qualified business
income” eligible for the 20% deduction. However, to qualify for this deduction, the U.S. stockholder receiving such dividends must
hold the dividend-paying REIT stock for at least 46 days (taking into account certain special holding period rules) of the 91-day period
beginning 45 days before the stock becomes ex-dividend and cannot be under an obligation to make related payments with respect to a position
in substantially similar or related property. The 20% deduction for qualified REIT dividends results in a maximum 29.6% U.S. federal income
tax rate on ordinary REIT dividends, not including the 3.8% Medicare tax, discussed below. Without further legislation, this deduction
will sunset after 2025.

A U.S. stockholder will not qualify for the dividends
received deduction generally available to corporations. Additionally, because we are not generally subject to U.S. federal income tax
on the portion of our REIT taxable income distributed to our stockholders (See “—Taxation of Our Company” above), our
dividends generally will not be eligible for the 20% U.S. federal income tax rate on “qualified dividend income” (generally,
dividends paid by domestic C corporations and certain qualified foreign corporations to U.S. stockholders that are taxed at individual
rates). As a result, our ordinary REIT dividends will be taxed at the higher tax rate applicable to ordinary income, reduced by the 20%
deduction described above.

However, the 20% tax rate for qualified dividend
income will apply to our ordinary REIT dividends, if any, that are (1) attributable to dividends received by us from non-REIT corporations,
such as any TRS of ours, and (2) attributable to income upon which we have paid U.S. federal corporate income tax (e.g., to the extent
that we distribute less than 100% of our taxable income). In general, to qualify for the reduced tax rate on qualified dividend income,
a stockholder must hold our stock for more than 60 days during the 121-day period beginning on the date that is 60 days before the date
on which our stock becomes ex-dividend.

Individuals, trusts, and estates whose income
exceeds certain thresholds are also subject to an additional 3.8% Medicare tax on dividends received from us. U.S. stockholders are urged
to consult their tax advisors regarding the