Net operating income

Effective gross income minus operating expenses. It's the property's yearly profit before financing and taxes. The core number used to figure cap rate.

Also called NOI · Investment terms · Updated September 2026

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Part 1 of 4

Why a seller cares

NOI is the rental's income after operating expenses and before the mortgage, and it is the number every investor's price starts from. Selling a rental well means having an honest NOI ready, with the records behind it.

Part 2 of 4

A simple example

Your duplex collects $27,000, loses $1,350 to vacancy, and spends $9,650 on taxes, insurance, repairs and management. NOI is $16,000.

Net operating income: a simple example
The lineThe number
Effective gross income$25,650
Minus operating expenses$9,650
Net operating income$16,000
At a 7% cap rateA value near $229,000

NOI is the building's earnings. The cap rate turns it into the price.

Part 3 of 4

What people get wrong

That the mortgage is an operating expense. It is not; NOI is before financing, so two buyers with different loans see the same NOI.

Part 4 of 4 · where to read next

Where it appears in the sale

What a definition is, and what it isn't

Keighbor is a software company, not a law firm, brokerage, or tax adviser. This is general information, not legal, tax, financial, or real estate advice about your sale. Your situation may differ. Before acting on a contract, disclosure, title, tax, or pricing question, ask an appropriately licensed professional in your state.

Written and researched by Keighbor Research · drawn from the reference glossary · how we research and check what we publish

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