Essential Properties Realty Trust, Inc. Announces 2025 Dividend Tax Status

PRINCETON, N.J.–(BUSINESS WIRE)–Essential Properties Realty Trust, Inc. (NYSE: EPRT; the “Company”) announced today that 95.982458% of the dividends paid to common shareholders for the 2025 tax year are classified for federal income tax purposes as a taxable distribution. The tax attributes of the common stock dividends paid per share are outlined below.

CUSIP: 29670E107

				Ordinary Income				Capital Gain
Ex-Dividend / Record Date	Payable Date	Distribution per Share		Total	Non-Qualified	Qualified		Total	Unrecaptured Sec. 1250		Return of Capital		Sec. 199A Dividends
3/31/2025	4/11/2025	$0.2950		$0.2831	$0.2829	$0.0002		$0.0000	$0.0000		$0.0119		$0.2829
6/30/2025	7/14/2025	$0.3000		$0.2879	$0.2877	$0.0002		$0.0000	$0.0000		$0.0121		$0.2877
9/30/2025	10/14/2025	$0.3000		$0.2879	$0.2877	$0.0002		$0.0000	$0.0000		$0.0121		$0.2877
12/31/2025	1/14/2026	$0.3100		$0.2975	$0.2973	$0.0002		$0.0000	$0.0000		$0.0125		$0.2973
	Totals	$1.2050		$1.1564	$1.1556	$0.0008		$0.0000	$0.0000		$0.0486		$1.1556
		100.000%			95.900%	0.066%		0.000%	0.000%		4.033%

About Essential Properties Realty Trust, Inc.

Essential Properties Realty Trust, Inc. is an internally managed REIT that acquires, owns and manages primarily single-tenant properties that are net leased on a long-term basis to companies operating service-oriented or experience-based businesses. As of September 30, 2025, the Company’s portfolio consisted of 2,266 freestanding net lease properties with a weighted average lease term of 14.4 years and a weighted average rent coverage ratio of 3.6x. In addition, as of September 30, 2025, the Company’s portfolio was 99.8% leased to tenants operating 645 different concepts across 48 states.

Contacts

Investor/Media:
Essential Properties Realty Trust, Inc.

Sheryl Kaul

Director, Financial Planning & Data Analytics

609-436-0619

[e-mail]