Commercial Real Estate · Tenant Tools

The same headline rent can mean three very different bills.

Compare the effective total occupancy cost of a gross (full-service), triple-net (NNN) and percentage lease on the same commercial space — base rent, CAM, insurance, property tax and sales-linked rent, side by side. Free, unbiased, no paid placement.

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By Kirby Scofield
Founder of BAANLYY · International real estate broker, investor & relocation specialist
Last updated 3 July 2026 · Last reviewed 3 July 2026

← Commercial Real Estate Hub  ·  Read: Commercial Lease Types in Thailand

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Space

Leased size applies to all three lease types below, so the comparison stays apples-to-apples.

300 sqm
1 · Gross (Full-Service) Lease

One all-in quoted rate. The landlord bears property tax, insurance and CAM, and typically prices the rent higher to cover that risk.

฿700
Effective annual occupancy cost฿2,520,000
Effective monthly cost฿210,000
2 · Triple-Net (NNN) Lease

Lower headline base rent, but the tenant pays property tax, building insurance and CAM on top, fully passed through.

฿500
฿100
฿15
฿25
Effective annual occupancy cost฿2,304,000
Effective monthly cost฿192,000
3 · Percentage Lease

Retail norm: a minimum base rent plus a CAM charge, plus a percentage of gross sales once revenue crosses the natural breakpoint.

฿400
฿100
6%
฿12,000,000
Natural breakpoint (annual sales)฿24,000,000
Percentage rent above breakpoint฿0
Effective annual occupancy cost฿1,800,000
Effective monthly cost฿150,000
Occupancy cost as % of sales15.00%
Side-by-Side Comparison

Same 300 sqm space, three lease structures, ranked by effective annual occupancy cost.

Percentage lease — lowest cost
Base rent + CAM + % of sales over breakpoint
฿1,800,000/yr
Triple-net (NNN)
Tenant pays tax, insurance & CAM in full
฿2,304,000/yr
Gross (full-service)
Landlord absorbs tax, insurance & CAM
฿2,520,000/yr

Ranking is based only on the numbers entered above. Real quotes for the same space are rarely priced identically across lease types — a landlord offering a gross lease will typically price the headline rent higher than a net lease precisely to cover the costs a net tenant pays separately, and a percentage lease's base rent is usually set below market to compensate the landlord with sales-linked upside. Always compare the actual quotes you receive, not this tool's defaults.

Estimates only, for planning purposes — not investment, legal or tax advice. This tool does not model modified gross leases (base rent + CAM, landlord covers tax & insurance — the Bangkok Grade A/B office norm); see Commercial Lease Types in Thailand for the full four-way breakdown. Actual pass-through costs, escalations and breakpoint mechanics vary by contract — confirm the fully loaded, all-in cost with a licensed professional before signing. BAANLYY and One Life Ventures Co., Ltd. are not legal or financial advisors.

01

What this tool compares

Two commercial quotes with the same rent per square metre can carry very different real costs once you know the lease type behind them. This tool converts a gross (full-service) quote, a triple-net (NNN) quote, and a retail-style percentage lease into one comparable number: the effective total annual and monthly occupancy cost for the same leased space. See the full definitions and which structure is typical for office, retail and industrial space in Commercial Lease Types in Thailand.

02

Why the 'cheaper' headline rent can cost more

A triple-net lease is built to look cheaper on the headline rent line — that's the point, since the landlord is offloading property tax, insurance and CAM onto the tenant and pricing base rent lower to compensate. Once those pass-through costs are added back, an NNN quote can end up costing the same as, or more than, a gross quote on the same space. Always ask for the fully loaded, all-in monthly cost per square metre under each lease type before comparing two spaces on rent alone.

03

How the percentage-lease breakpoint works

A percentage lease sets a natural breakpoint — the sales level at which the minimum base rent alone equals the percentage rate applied to sales, calculated as annual base rent ÷ percentage rate. Below the breakpoint, the tenant pays only the minimum rent (plus any CAM charge). Above it, the landlord also collects the percentage rate on the excess sales, so total occupancy cost rises with the tenant's revenue. This tool models that standard structure; some leases add a cap, a natural-versus-artificial breakpoint distinction, or CAM calculated differently — always confirm the exact mechanics in the lease document itself.

04

What this tool doesn't model

To keep the comparison simple, several real-world variables are left out: modified gross leases (base rent + CAM, landlord covers tax & insurance) — the dominant structure for Bangkok Grade A/B office towers, covered separately in Commercial Lease Types in Thailand; annual rent escalations and CAM increase caps, which compound over a multi-year term; expense stops in gross leases, where the landlord's coverage is capped at a base-year figure and increases above it pass to the tenant; and any corporate tax treatment of these costs. None of these change the underlying pass-through logic, but all of them can change the real number you should underwrite to over a full lease term.

05

Frequently asked

What's the difference between a gross, triple-net (NNN) and percentage lease?A gross (full-service) lease bundles property tax, insurance and CAM into one quoted rent that the landlord absorbs. A triple-net (NNN) lease quotes a lower base rent but passes property tax, building insurance and CAM through to the tenant in full. A percentage lease — used almost exclusively in retail — charges a (usually lower) minimum base rent plus a percentage of the tenant's gross sales once revenue crosses an agreed breakpoint. See our full breakdown, which also covers the modified gross structure common in Bangkok offices, in Commercial Lease Types in Thailand.
Why would a landlord quote a lower base rent under an NNN lease?Because the tenant is taking on the property tax, insurance and CAM costs directly, the landlord is offloading cost risk and typically discounts the headline base rent to compensate. That's why comparing 'rent per square metre' alone across a gross quote and an NNN quote can be misleading — you have to add the pass-through costs back onto the NNN number before the two are comparable.
What is a percentage lease breakpoint and how is it calculated?The natural breakpoint is the sales level at which the base rent alone equals the percentage rate applied to sales — calculated as annual base rent divided by the percentage rate. Below the breakpoint, the tenant simply pays the minimum base rent (plus CAM). Above it, the landlord also collects a percentage of the sales in excess of the breakpoint, so total rent rises with the tenant's trading performance.
Can this tool tell me which lease type is 'best'?It can only rank the specific numbers you enter — it can't tell you what a landlord would actually quote you for the same space under each structure, since real-world gross, net and percentage quotes are rarely priced identically. Use it to sanity-check pass-through math and to compare quotes you've actually received, not as a prediction of what any landlord will offer.
Does this tool cover modified gross leases?Not directly — a modified gross lease (base rent plus a CAM/service charge, with the landlord still covering property tax and building insurance) is the dominant structure for Bangkok's Grade A and Grade B office towers, and sits between the gross and NNN scenarios modeled here. Read the full four-way comparison, including modified gross, in Commercial Lease Types in Thailand.
Keep going
Commercial Real Estate HubCommercial Lease Types ExplainedInvestment Calculator (Cap Rate, NOI, Cash-on-Cash & IRR)Due-Diligence ChecklistRetail Space in ThailandOffice Space in Thailand

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Sources & References

Sources & References

Educational estimating tool only — not investment, legal or tax advice. Results depend entirely on the assumptions you enter and are not a valuation, appraisal or lease-negotiation outcome for any specific property. Confirm figures and lease terms with a licensed Thai professional before signing. BAANLYY and One Life Ventures Co., Ltd. are not legal or financial advisors and never take paid placement in editorial content.