Safehold Announces Tax Treatment of 2025 Dividends

Rhea-AI Summary

Safehold (NYSE: SAFE) announced the tax characterization of its 2025 common stock dividends. Each quarter had a $0.1770 distribution per share with components: ordinary taxable dividend $0.025348, qualified dividend $0.022314, capital gain distribution $0.093748, and return of capital $0.057904. The difference between ordinary and qualified ($0.03034 per share) is a Section 199A dividend. The company designated 100% of the capital gain distribution as a Section 897 and as a Section 1061 three-year capital gain, which may affect tax treatment for holders of applicable partnership interests. Shareholders are advised to consult tax advisors.

Positive

• Quarterly distribution of $0.1770 per share
• Capital gain distribution of $0.093748 per share
• Return of capital of $0.057904 per share

Negative

• Section 199A portion of $0.03034 per share is non-qualified
• Section 1061/897 designation may alter tax treatment for some holders

News Market Reaction – SAFE

-5.74%

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-5.74% News Effect

On the day this news was published, SAFE declined 5.74%, reflecting a notable negative market reaction.

Data tracked by StockTitan Argus on the day of publication.

NEW YORK, Jan. 22, 2026 /PRNewswire/ -- Safehold Inc. (NYSE: SAFE) announced the tax treatment of its 2025 common stock dividends.

NYSE: SAFE
CUSIP: 78646V107
Record  Date	‌	Payment Date	‌	Distribution per Share	‌	Ordinary Taxable Dividend1	‌	Qualified Dividend	‌	Capital Gain Distribution2	‌	Return of Capital (Non-Dividend Distribution)
12/30/24		1/15/25		$0.1770		$0.025348		$0.022314		$0.093748		$0.057904
3/31/25		4/15/25		$0.1770		$0.025348		$0.022314		$0.093748		$0.057904
6/30/25		7/15/25		$0.1770		$0.025348		$0.022314		$0.093748		$0.057904
9/30/25		10/15/25		$0.1770		$0.025348		$0.022314		$0.093748		$0.057904

1	Ordinary Taxable Dividends includes the amounts reported in the qualified dividend column. The difference  between Ordinary Taxable Dividend and Qualified Dividend ($0.03034 per share) is a Section 199A dividend.
2	One hundred percent (100%) of the amount designated as a capital gain distribution, none of which  represents Unrecaptured Section 1250 Gain, is a Section 897 Gain. The entire amount is classified as a  "Section 1061 Three-year Capital Gain" applicable to direct and indirect holders of "applicable partnership interests." Please consult your tax advisor with respect to Section 1061.

About Safehold:

Safehold Inc. (NYSE: SAFE) is revolutionizing real estate ownership by providing a new and better way for owners to unlock the value of the land beneath their buildings. Having created the modern ground lease industry in 2017, Safehold continues to help owners of high quality multifamily, office, industrial, hospitality, student housing, life science and mixed-use properties generate higher returns with less risk. The Company, which is taxed as a real estate investment trust (REIT), seeks to deliver safe, growing income and long-term capital appreciation to its shareholders. Additional information on Safehold is available on its website at www.safeholdinc.com.

Company Contact:
Pearse Hoffmann
Senior Vice President
Head of Corporate Finance
T 212.930.9400
E investors@safeholdinc.com 

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SOURCE Safehold

FAQ

What is the 2025 dividend per share for Safehold (NYSE: SAFE)?

Safehold paid $0.1770 per share each quarter in 2025.

How much of Safehold's 2025 dividend is a capital gain distribution (SAFE)?

The capital gain distribution was $0.093748 per share each quarter.

What portion of Safehold's 2025 dividend is return of capital (SAFE)?

Return of capital was $0.057904 per share each quarter.

What is the Section 199A amount in Safehold's 2025 dividends (SAFE)?

The difference between ordinary and qualified dividends is $0.03034 per share and is a Section 199A dividend.

How does Safehold classify the 2025 capital gain for tax purposes (SAFE)?

Safehold designated 100% of the capital gain distribution as a Section 897 gain and a Section 1061 three-year capital gain.

Should Safehold shareholders consult a tax advisor about 2025 dividends (SAFE)?

Yes. The company advises shareholders to consult a tax advisor regarding Section 1061 and other tax implications.