Difference between REIT and REIT mutual funds explained

The key difference between a REIT and a mutual fund is that that;

  • REITs typically invest directly in properties or mortgages or hybrid categories (a combination of own property and mortgaged properties) and they try to deliver most of their returns by way of income distribution. Real estate mutual funds are managed funds that invest in REITs, real-estate stocks and indices, or both.
  • REITs tend to be more tax-advantaged and less costly than real estate mutual funds. This is because the government has given them pass-through status. It means; that when the REIT receives the rentals and the same is distributed to the investors, it will be treated as a pass-through flow and will not be taxed. The real estate mutual funds do not have this advantage. This is a crucial impetus for investors as tax-saving on REITs is more than that of other investments like gains on REITs Mutual Funds.
  • Direct Investors in REITs have to appraise on their own to research the details of acquired property and the viability and performance of the projects undertaken by the concerned Trust. Expert fund managers manage the investments in REIT mutual funds to ensure they provide good returns to the investors and mitigate risk exposure. Therefore, speculative investors may like to invest in real estate mutual funds, tactically overweighting certain property types or regions to maximize return.
  • REITs must distribute at least 90% of taxable income to shareholders each year in the form of dividends. So the capital appreciation on investments made by REITs is very low. Depending on their investment strategy, real estate mutual funds can be a more diversified investment vehicle than REITs. The corpus of REIT Mutual Funds is invested in a wide range of properties covering commercial, agricultural, and residential sectors. So, investors can enjoy the benefits of different sub-sectors at once. This can cut down on transaction costs for those looking for greater diversification concentrated in one or a few funds. They also have the benefit of professional portfolio management and research.
  • SEBI mandates REITs to invest at least 80% of their investable assets in developed and income-generating properties. Whereas MFs can’t own more than 10% of units issued by a single good profit-making issuer. In this regard, Mutual funds have held talks with the Securities and Exchange Board of India (SEBI) to introduce a dedicated category for real estate investment trusts (REITs) and Infrastructure Investment Trusts (InvITs).

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Surendra Naik

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