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Commercial

Percentage Rent

Definition

Additional rent in a retail lease calculated as a percentage of tenant sales above a stated breakpoint.

Example

Percentage rent of 6% above a $2.4 million natural breakpoint added $34,000 to annual income.

Frequently asked questions

What does Percentage Rent mean in real estate?

Additional rent in a retail lease calculated as a percentage of tenant sales above a stated breakpoint.

How is Percentage Rent used in practice?

Percentage rent of 6% above a $2.4 million natural breakpoint added $34,000 to annual income.

This definition is provided for educational purposes. Legal and tax terminology can carry jurisdiction-specific meaning — confirm with a licensed professional before relying on it in a transaction.