Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 108

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 108
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 provides that our board of directors
may revoke or otherwise terminate our REIT election, without approval of our stockholders, if it determines that it is no longer in our
best interest to continue to qualify as a REIT.

| 37 |

<div align='center'>Material
U.S. Federal Income Tax Considerations</div>

This section summarizes the material U.S. federal
income tax considerations that you, as a prospective holder of our securities, may consider relevant in connection with the purchase,
ownership and disposition of our securities. Vinson & Elkins L.L.P. has acted as our counsel, has reviewed this summary, and is of
the opinion that the discussion contained herein is accurate in all material respects. Because this section is a summary, it does not
address all aspects of taxation that may be relevant to particular holders of our securities in light of their personal investment or
tax circumstances, or to certain types of holders that are subject to special treatment under the U.S. federal income tax laws, such as:

| · | insurance companies; |

| · | tax-exempt organizations (except to the limited extent discussed in “—Taxation of Tax-Exempt Stockholders” below); |

| · | financial institutions or broker-dealers; |

| · | non-U.S. individuals and foreign corporations (except to the limited extent discussed in “—Taxation of Non-U.S. Stockholders” 
 below);                                                                                                                       |

| · | U.S. expatriates; |

| · | persons who mark-to-market our securities; |

| · | subchapter S corporations; |

| · | U.S. stockholders (as defined below) whose functional currency is not the U.S. dollar; |

| · | regulated investment companies and REITs; |

| · | trusts and estates; |

| · | persons who receive our securities through the exercise of employee stock options or otherwise as compensation; |

| · | persons holding our securities as part of a “straddle,” “hedge,” “conversion transaction,” “synthetic 
 security” or other integrated investment;                                                             |

| · | persons subject to the alternative minimum tax provisions of the Code; |

| · | persons subject to special tax accounting rules as a result of their use of applicable financial statements within the meaning of 
 Section 451(b)(3) of the Code; and                                                                                                |

| · | persons holding our securities through a partnership or similar pass-through entity. |

This summary assumes that holders hold our securities
as capital assets for