REIT (Real Estate Investment Trust)

A REIT is a publicly traded company owning income-producing real estate, required to distribute 90%+ of taxable income as dividends, offering liquidity and diversification to investors.

REIT RequirementsMandate
Dividend distribution90% of taxable income annually
Asset composition75%+ in real estate
Income source75%+ from real estate operations
Shareholder distribution100+ shareholders, widely held
Corporate tax exemptionREIT pays no corporate tax if compliant
Listing requirementPublicly traded on stock exchange
REIT TypesFocus
Equity REITOwns and operates properties, rental income
Mortgage REITFinances real estate, interest income
Hybrid REITCombines property ownership and lending
Sector-specificOffice, retail, residential, healthcare, data centers
Dubai REITsEmirates REIT, Enbd REIT (limited market)
Typical yield3% to 5% dividend yield


Related Terms

Market LiquidityPublic InvestmentDividend (REIT Distributions)Market LiquidityLiquidity EventAlternative LiquidityEquity REITMortgage REIT

RERA licensed advisors

Banner Image

Free expert advice

Get property recommendations matched to your goals. No pressure. No commitment.