प्रतिशत किराया कैलकुलेटर — सूत्र

## Percentage Rent in Retail Leases

Percentage rent is additional rent paid by retail tenants based on their gross sales above a breakpoint threshold.

### How It Works

1. Tenant pays a guaranteed base rent regardless of sales
2. When gross sales exceed the breakpoint, tenant pays additional rent as a percentage of the overage

### Breakpoint Types

- **Natural breakpoint**: Base Rent / Percentage Rate (e.g., $36,000 / 6% = $600,000)
- **Artificial breakpoint**: A negotiated threshold that may differ from the natural breakpoint

### Percentage Rent Formula

**Percentage Rent = (Gross Sales - Breakpoint) x Percentage Rate**

### Common Percentage Rates by Type

- Supermarket: 1-2%
- Department store: 2-3%
- Restaurant: 5-7%
- Specialty retail: 5-8%
- Service businesses: 6-10%

हल किया गया उदाहरण

A retail tenant with $800,000 in annual sales, $36,000 base rent, 6% percentage rate, natural breakpoint at $600,000.

  1. Natural breakpoint: $36,000 / 6% = $600,000
  2. Sales above breakpoint: $800,000 - $600,000 = $200,000
  3. Percentage rent: $200,000 x 6% = $12,000
  4. Total annual rent: $36,000 + $12,000 = $48,000
  5. Average monthly rent: $48,000 / 12 = $4,000
  6. Total rent as % of sales: $48,000 / $800,000 = 6.0%