Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 138

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 138
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penalties and/or interest with respect to such tax. In calculating our taxable income in a year in which we fail to qualify as a REIT,
we would not be able to deduct amounts paid out to stockholders. In fact, we would not be required to distribute any amounts to stockholders
in that year. In such event, to the extent of our current and accumulated earnings and profits, distributions to stockholders generally
would be taxable as ordinary dividend income. Subject to certain limitations of the U.S. federal income tax laws, corporate stockholders
may be eligible for the dividends received deduction and stockholders taxed at individual rates may be eligible for the reduced U.S. federal
income tax rate of up to 20% on such dividends. Unless we qualified for relief under specific statutory provisions, we also would be disqualified
from taxation as a REIT for the four taxable years following the year during which we ceased to qualify as a REIT. We cannot predict whether
we would qualify for such statutory relief in all circumstances.

Taxation of Taxable U.S. Stockholders

This section is a summary of the rules governing
the U.S. federal income taxation of U.S. stockholders and is for general information only. We urge you to consult your 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.

As used herein, the term “U.S. stockholder”
means a beneficial owner of our capital stock that for U.S. federal income tax purposes is:

| · | a citizen or resident of the United States; |

| · | a corporation (including an entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under 
 the laws of the United States, any of its states or the District of Columbia;                                                      |

| · | an estate whose income is subject to U.S. federal income taxation regardless of its source; or |

| · | any trust if (1) a U.S. court is able to exercise primary supervision over the administration of such trust and one or more United     
 States persons (as defined in Code Section 7701(a)(30)) have the authority to control all substantial decisions of the trust or (2) it 
 has a valid election in place to be treated as a United States person.                                                                 |

If a partnership, entity or arrangement treated
as a partnership for U.S. federal income tax purposes holds our stock, the U.S. federal