Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 109

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 109
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 | 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 U.S. federal income tax purposes, which generally means property held for investment.

The statements in this section are not intended
to be, and should not be construed as, tax advice. The statements in this section are based on the Code, final, temporary and proposed
Treasury regulations, the legislative history of the Code, current administrative interpretations and practices of the Internal Revenue
Service (“IRS”), and court decisions. The reference to IRS interpretations and practices includes the IRS practices and policies
endorsed in private letter rulings, which are not binding on the IRS except with respect to the taxpayer that receives the ruling. In
each case, these sources are relied upon as they exist on the date of this discussion. Future legislation, Treasury regulations, administrative
interpretations and court decisions could change the current law or adversely affect existing interpretations of current law on which
the information in this section is based. Any such change could apply retroactively. We have not received any rulings from the IRS concerning
our qualification as a REIT. Accordingly, even if there is no change in the applicable law, no assurance can be provided that the statements
made in the following discussion, which do not bind the IRS or the courts, will not be