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Fundamentals4 min read·February 4, 2026

NOI Explained: Net Operating Income for Real Estate

NOI is the foundation of every real estate valuation. Learn exactly what goes in, what stays out, and how lenders and appraisers use it.

What Is NOI?

Net Operating Income (NOI) is a property's annual income after operating expenses but before mortgage payments and taxes. It's the single most important number in commercial real estate finance.

NOI = Effective Gross Income − Operating Expenses

What's Included in NOI

Income Side (Effective Gross Income)

  • Gross scheduled rents (all units at market rate)
  • Less: Vacancy and credit loss (typically 5–10%)
  • Plus: Other income (laundry, parking, late fees, storage)

Operating Expenses (subtract these)

  • Property taxes
  • Insurance
  • Property management (8–12% of rents)
  • Repairs and maintenance
  • Utilities (if landlord-paid)
  • HOA / association dues
  • Landscaping, snow removal, trash
  • Advertising and leasing costs

What Is NOT in NOI

Never include these in NOI: mortgage payments (P&I), depreciation, capital expenditures (new roof, HVAC), income taxes, or amortization of loan costs. NOI is a pre-financing, pre-tax metric.

Why NOI Matters

For Cap Rate: Cap Rate = NOI / Price. Higher NOI = higher value.

For DSCR: DSCR = NOI / Annual Debt Service. Lenders require 1.0+ (usually 1.20+).

For Valuation: Appraisers value commercial and multifamily properties using NOI ÷ Market Cap Rate.

For Cash Flow: Cash Flow = NOI − Debt Service (mortgage payments).

Stabilized vs. Actual NOI

Actual NOI uses current rents and occupancy — what the property is generating today.

Stabilized / Pro Forma NOI assumes full occupancy and market rents — useful for value-add deals but requires verification. Lenders typically underwrite to actual, not pro forma.

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