Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 141

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 141
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 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 reduce the U.S. stockholder’s adjusted basis in such shares. A U.S. stockholder will recognize
a distribution in excess of both our current and accumulated earnings and profits and the U.S. stockholder’s adjusted basis in his
or her shares as long-term capital gain, or short-term capital gain if the shares have been held for one year or less, assuming the shares
are a capital asset in the hands of the U.S. stockholder. In addition, if we declare a distribution in October, November, or December
of any year that is payable to a U.S. stockholder of record on a specified date in any such month, such distribution will be treated as
both paid by us and received by the U.S. stockholder on December 31 of such year, provided that we actually pay the distribution during
January of the following calendar year.

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U.S. stockholders may not include in their individual
U.S. federal income tax returns any of our NOLs or capital losses. Instead, these losses are generally carried over by us for potential
offset against our future income. Taxable distributions from us and gain from the disposition of our stock will not be treated