A real estate investment trust (REIT) is a company that owns, operates, or finances income-generating real estate properties, such as office buildings, shopping malls, apartments, hotels, or industrial facilities, and distributes the majority of its taxable income to shareholders in the form of dividends. REITs are publicly traded on stock exchanges and offer investors an opportunity to invest in real estate assets without directly owning or managing properties. REITs provide investors with access to diversified real estate portfolios, steady income streams, potential capital appreciation, and tax advantages, such as pass-through taxation and exemption from corporate income taxes if they distribute at least 90% of their taxable income to shareholders. REITs are classified into different types, including equity REITs, mortgage REITs (mREITs), and hybrid REITs, each focusing on specific real estate sectors, investment strategies, and risk profiles. REITs play a vital role in real estate finance, capital markets, and investment diversification, offering liquidity, transparency, and income-generating opportunities for individual and institutional investors seeking exposure to the real estate sector.