Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 140

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 140
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 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 implications of the additional Medicare tax resulting from an investment in our shares.

A U.S. stockholder generally will recognize distributions
that we designate as capital gain dividends without regard to how long the U.S. stockholder has held our stock. We generally will designate
our capital gain dividends as either 20% or 25% rate distributions. See “—Capital Gains and Losses.”

We may elect to retain and pay U.S. federal income
tax on the net long-term capital gain that we recognize in a taxable year. In that case, to the extent that we designate such amount in
a timely notice to such stockholder, a U.S. stockholder would be taxed on its proportionate share of our undistributed long-term capital
gain. The U.S. stockholder would receive a credit for its proportionate share of the tax we paid. The U.S. stockholder would increase
the basis in its shares by the amount of its proportionate share of our undistributed long-term capital gain, minus its share of the tax
we paid.

A U.S. stockholder will not incur tax on a distribution
in excess of our current and accumulated earnings and profits if the distribution does not exceed the adjusted basis of the U.S. stockholder’s
stock. Instead, the distribution will