menu Title About REITs A Real Estate Investment Trust (REIT) is a company that owns, and in most cases, operates income-producing real estate such as apartments, shopping centers, offices, hotels and warehouses. Some REITs also engage in financing real estate. The shares of many REITs are freely traded, usually on a major stock exchange. To qualify as a REIT, a company must distribute at least 90 percent of its taxable income to its shareholders annually. A company that qualifies as a REIT is permitted to deduct dividends paid to its shareholders from its corporate taxable income. As a result, most REITs remit at least 100 percent of their taxable income to their shareholders and therefore owe no corporate tax. Taxes are paid by shareholders on the dividends received and any capital gains. Most states honor this federal treatment and also do not require REITs to pay state income tax. Like other businesses, but unlike partnerships, a REIT cannot pass any tax losses through to its investors. For more information, visit the National Association of Real Estate Investment Trust website. We encourage you to read our Privacy Policy (last updated on January 2, 2020) and Terms of Use (last updated on December 18, 2019) before using our website. We also use cookies to enhance your experience on our websites, to better understand how our website is used, and to help provide security. By clicking the "I Agree" button you acknowledge that you have read these policies and consent to our Terms of Use for our website. I Agree Terms of Use Privacy Policy Trademarks Site Map © 1999-2021 Kimco Realty Corporation. All rights reserved.

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