Calculadora de Aluguel Percentual — Formula
## 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%
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%
Exemplo Resolvido
A retail tenant with $800,000 in annual sales, $36,000 base rent, 6% percentage rate, natural breakpoint at $600,000.
- Natural breakpoint: $36,000 / 6% = $600,000
- Sales above breakpoint: $800,000 - $600,000 = $200,000
- Percentage rent: $200,000 x 6% = $12,000
- Total annual rent: $36,000 + $12,000 = $48,000
- Average monthly rent: $48,000 / 12 = $4,000
- Total rent as % of sales: $48,000 / $800,000 = 6.0%