Glossary of Terms

Percentage Lease 2015-11-10 08:00:00

Percentage Lease

A lease in which a tenant pays percentage rent in lieu of, or in addition to base rent. The amount is typically determined by a formula tied based on a percentage of gross sales made by the tenant. A percentage lease is almost exclusively utilized in retail properties, particularly shopping malls and other large multi-tenant centers. The rationale is based on the premise that the center itself is a draw for customers who are inclined to shop at multiple stores during a visit to the center, thus tenants benefit and their sales should theoretically increase due to their location within the center.


Are DST & TIC Investments Right For Me?

Download the Free DST Guidebook

Co-Investment DST Opportunity

Walmart Supercenter


What is a 1031 Exchange? eBook

Download the Realized Ebook - What Is A 1031 Exchange?

1031 Exchange Calculator

Download the Realized 1031 Calculator

Filter by

Fractional 1031 Investing 1031 Exchange Capital Gains on Real Estate Capital Gains Tax General Real Estate Investing