Real Estate Investment Trust (REIT)

IntermediateGeneral Investing2 min read

Quick Definition

A company that owns, operates, or finances income-producing real estate, allowing investors to earn real estate income without buying properties.

What Is Real Estate Investment Trust (REIT)?

A Real Estate Investment Trust (REIT) is a company that owns, operates, or finances income-generating real estate. REITs allow individual investors to earn dividends from real estate investments without buying, managing, or financing properties themselves.

How REITs Work:

  • Pool investor capital to buy/manage real estate
  • Must distribute 90%+ of taxable income as dividends
  • Trade on stock exchanges like regular stocks
  • Provide liquidity that direct real estate lacks

Types of REITs:

TypeOwns/Invests InExamples
Equity REITsPhysical propertiesOffice, retail, apartments
Mortgage REITsReal estate loansmREITs
Hybrid REITsBoth properties and mortgagesMixed

REIT Sectors:

  • Residential: Apartments, single-family rentals
  • Commercial: Office buildings
  • Retail: Shopping centers, malls
  • Industrial: Warehouses, data centers
  • Healthcare: Hospitals, senior living
  • Specialty: Cell towers, storage units

Key Metrics:

  • FFO (Funds From Operations): REIT profitability measure
  • AFFO: FFO adjusted for maintenance capex
  • NAV: Net asset value of properties
  • Dividend Yield: Typically 3-6%

Tax Considerations:

  • REIT dividends taxed as ordinary income (not qualified dividends)
  • Best held in tax-advantaged accounts
  • Pass-through structure avoids corporate taxes

Pros and Cons:

ProsCons
High dividendsInterest rate sensitive
Real estate exposureOrdinary income taxation
LiquidityNo price appreciation benefit
DiversificationSector-specific risks

Popular REITs:

  • Realty Income (O): "The Monthly Dividend Company"
  • Prologis (PLD): Logistics warehouses
  • Public Storage (PSA): Self-storage