Company: SACH
Filing Date: 2025-11-14
Form Type: 424B2
Source: 0001628280-25-052333
Chunk: 49

Company: Sachem Capital Corp.
Filing Date: 2025-11-14
Form: 424B2
Chunk 49
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 Company, N. A. located at 150 Royall Street, Canton, Massachusetts.

<div align='center'>S-33

SUPPLEMENT TO MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following summary of certain U.S. federal income tax considerations relating to acquiring, holding and/or disposing of shares of the Series A Preferred Stock supplements the discussion set forth under the heading “Material U.S. Federal Income Tax Considerations” in the accompanying Base Prospectus and is subject to the qualifications set forth therein. The material federal income tax considerations relating to acquiring, holding and disposing of our common shares are discussed under the heading “Material U.S. Federal Income Tax Considerations” in the accompanying Base Prospectus. Capitalized terms used but not defined herein have the meanings set forth in the accompanying Base Prospectus. The following summary is for general information only and is not tax advice. This discussion does not purport to deal with all aspects of taxation that may be relevant to particular holders of our Series A Preferred Stock in light of their personal investment or tax circumstances.

EACH PROSPECTIVE HOLDER IS ADVISED TO CONSULT HIS OR HER TAX ADVISOR REGARDING THE SPECIFIC FEDERAL, STATE, LOCAL, AND FOREIGN INCOME AND OTHER TAX CONSEQUENCES TO HIM OR HER OF ACQUIRING, HOLDING, EXCHANGING, OR OTHERWISE DISPOSING OF OUR SERIES A PREFERRED STOCK AND OF OUR ELECTION TO BE TAXED AS A REIT, AND OF POTENTIAL CHANGES IN APPLICABLE TAX LAWS.

General . Subject to the discussion below, an investment in our Series A Preferred Stock is generally subject to the same U.S. federal income tax considerations applicable to an investment in our common shares. See “Material U.S. Federal Income Tax Considerations” in the accompanying Base Prospectus, as supplemented by the discussion below, for a discussion of the considerations relating to an investment in our common shares, including a discussion of the tax rules that apply to us. Neither the discussion in the Base Prospectus nor the discussion below, address all aspects of federal income taxation that may be relevant to particular investors in view of their personal investment or tax circumstances, or to certain types of investors that are subject to special treatment under U.S. federal income tax laws. In addition, neither the discussion in the Base Prospectus under “Material U.S. Federal Income Tax Considerations” nor the discussion below address any U.S. federal income tax consequences to holders of our Series A Preferred Stock