Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 154

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 154
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 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 be subject to penalties imposed by the IRS. Any amount paid as backup withholding will
be creditable against the stockholder’s U.S. federal income tax liability. In addition, we may be required to withhold a portion
of capital gain distributions to any stockholders who fail to certify their non-foreign status to us.

Backup withholding will generally not apply to
payments of dividends made by us or our paying agents, in their capacities as such, to a non-U.S. stockholder provided that the non-U.S.
stockholder furnishes to us or our paying agent the required certification as to its non-U.S. status, such as providing a valid IRS Form
W-8BEN, W-8BEN-E or W-8ECI, or certain other requirements are met. Notwithstanding the foregoing, backup withholding may apply if either
we or our paying agent has actual knowledge, or reason to know, that the holder is a United States person that is not an exempt recipient.
Payments of the proceeds from a disposition or a redemption effected outside the United States by a non-U.S. stockholder made by or through
a foreign office of a broker generally will not be subject to information reporting or backup withholding