0001661458 2026-10-29 2026-10-29 0001661458 1 2026-10-29 2026-10-29 iso4217:USD pure shares S-8 S-8 EX-FILING FEES 0001661458 Highlands REIT, Inc. N/A false S-8 Highlands REIT, Inc. Equity Common Stock, par value $0.01 per share true 50000000 0.26 13000000.00 0.000087 1131.00 13000000.00 1131.00 0.00 1131.00 1. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 shall also cover any additional shares of common stock of Highlands REIT, Inc. (the "Registrant"), $0.01 par value per share ("Common Stock") that become issuable under the Highlands REIT, Inc. 2016 Incentive Award Plan (as amended, the "Plan") by reason of any share dividend, share split, recapitalization or similar transaction effected without the Registrant's receipt of consideration which would increase the number of shares of Common Stock on issue. 2. Represents an additional 50,000,000 shares of Common Stock reserved for issuance under the Plan. 3. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act and is based on the estimated book value per share of the Common Stock of $0.26 (based on a book value of $190,557,000 of the Registrant as of September 30, 2026 and 722,651,178 shares of Common Stock outstanding as of such date). The Common Stock is not listed on a national securities exchange. 4. The Registrant does not have any fee offsets.