GENERATION INCOME PROPERTIES, INC.

The following table provides a disaggregation of lease income recognized as either fixed or variable lease income for the three months ended March 31, 2026 and 2025: 2026 2025 Rental income   Fixed and in-substance fixed lease income 1,894,261 2,192,055 Variable lease income 299,432 197,879 Other related lease income, net: Amortization of above- and below-market leases, net (2,209 ) (60,145 ) Straight line rent, net (17,748 ) 41,508 Total Rental income 2,173,736 2,371,297 For the three months ended March 31, 2026 and 2025, the following tenants each accounted for more than 10% of our rental revenue as indicated below: 2026 2025 General Services Administration - Norfolk, VA, Manteo, NC & Vacaville, CA 19% 14% Dollar General - multiple locations 15% 12% Pre-K - San Antonio, TX 12% 10% Kohl's - Tucson, AZ 12% N/A PRA Holdings, Inc. - Norfolk, VA 11% N/A

The following table provides a disaggregation of lease income recognized as either fixed or variable lease income: 2025 2024 Rental income   Fixed and in-substance fixed lease income 8,769,808 8,086,951 Variable lease income 1,035,480 1,715,047 Other related lease income, net: Amortization of above- and below-market leases, net (172,500 ) (263,442 ) Straight line rent, net 66,203 (27,765 ) Total Rental income 9,698,991 9,510,791 For the twelve months ended December 31, 2025 and 2024, we had five tenants and five tenants, respectively, that each account for more than 10% of our annual rental revenue as indicated below: 2025 2024 General Services Administration - Norfolk, VA, Manteo, NC & Vacaville, CA 16% 12% Dollar General - multiple locations 13% 12% Pre-K - San Antonio, TX 11% 11% Kohl's - Tucson, AZ 10% 10% PRA Holdings, Inc. - Norfolk, VA 11% <10% exp U.S. Services - Maitland, FL N/A 10%

The following table provides a disaggregation of lease income recognized as either fixed or variable lease income: 2025 2024 Rental income   Fixed and in-substance fixed lease income 8,769,808 8,086,951 Variable lease income 1,035,480 1,715,047 Other related lease income, net: Amortization of above- and below-market leases, net (172,500 ) (263,442 ) Straight line rent, net 66,203 (27,765 ) Total Rental income 9,698,991 9,510,791 For the twelve months ended December 31, 2025 and 2024, we had five tenants and five tenants, respectively, that each account for more than 10% of our annual rental revenue as indicated below: 2025 2024 General Services Administration - Norfolk, VA, Manteo, NC & Vacaville, CA 16% 12% Dollar General - multiple locations 13% 12% Pre-K - San Antonio, TX 11% 11% Kohl's - Tucson, AZ 10% 10% PRA Holdings, Inc. - Norfolk, VA 11% <10% exp U.S. Services - Maitland, FL N/A 10%

The following table provides a disaggregation of lease income recognized as either fixed or variable lease income for the three months ended March 31, 2026 and 2025: 2026 2025 Rental income   Fixed and in-substance fixed lease income 1,894,261 2,192,055 Variable lease income 299,432 197,879 Other related lease income, net: Amortization of above- and below-market leases, net (2,209 ) (60,145 ) Straight line rent, net (17,748 ) 41,508 Total Rental income 2,173,736 2,371,297 For the three months ended March 31, 2026 and 2025, the following tenants each accounted for more than 10% of our rental revenue as indicated below: 2026 2025 General Services Administration - Norfolk, VA, Manteo, NC & Vacaville, CA 19% 14% Dollar General - multiple locations 15% 12% Pre-K - San Antonio, TX 12% 10% Kohl's - Tucson, AZ 12% N/A PRA Holdings, Inc. - Norfolk, VA 11% N/A

As of March 31, 2026, we have five tenants, that each account for more than 10% of our annualized rent: the General Service Administration, Dollar General, the City of San Antonio, Kohl's Corporation, and PRA Holdings, who collectively contributed approximately 67% of our portfolio’s annualized base rent.