Net Operating Income

Targeted question: What is Net Operating Income (NOI)?

By Nick Polyushkin, Founder, Vera GroupUpdated 2026-04-23

Short answer: Net Operating Income (NOI) is a property’s gross annual rent minus all operating expenses, excluding mortgage payments, depreciation and capital improvements. NOI is the numerator in the Cap Rate formula.

What is Net Operating Income (NOI)?

NOI = Gross Annual Rent − Operating Expenses.

Operating expenses include property taxes, insurance, HOA fees, property management, repairs and maintenance, vacancy allowance and landlord-paid utilities. NOI excludes mortgage principal and interest, depreciation and capital improvements.

NOI is used directly in the Cap Rate formula (Cap Rate = NOI / Purchase Price) and is the industry-standard way to compare the operating performance of rental properties independent of how they are financed.