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Glossary · Valuation

Net Operating Income (NOI)

Gross rental income minus operating expenses, excluding debt service — the unlevered cash flow of an income property.

Definition

Net Operating Income (NOI) is the cash flow a property generates from rental operations, before any debt service is paid. It equals gross rental income (effective gross income after vacancy) minus operating expenses — property tax, insurance, property management, repairs and maintenance, utilities, HOA, reserves. NOI explicitly excludes mortgage payments, depreciation, and income tax. It is the numerator of the cap rate equation and the most important number on any income-property pro forma.

Formula

NOI = (Gross Rent − Vacancy Loss) − Operating Expenses (taxes, insurance, management, repairs, utilities, reserves, HOA)

Worked example

A duplex grosses $48,000/yr in rent. Vacancy at 5% reduces effective income to $45,600. Operating expenses: $4,800 property tax + $2,400 insurance + $4,560 management (10% of effective rent) + $3,600 repairs/reserves = $15,360. NOI = $45,600 − $15,360 = $30,240.

How DealIntel uses it

DealIntel computes NOI on every BRRRR and Multi-Unit Conversion scenario using market-typical expense ratios, then stress-tests it against rent shock (-10%), expense shock (+15%), and vacancy shock (+5 percentage points). A deal that pencils only on the base case is flagged by the kill list.

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Written by
Matt Abadi
Founder, DealIntel

Matt Abadi is the founder of DealIntel. He leads the development of the platform's six-strategy underwriting engine, 25-point Kill List, and Monte-Carlo financial model — the institutional analysis stack DealIntel applies to every fix and flip deal. DealIntel was founded in 2025 with the central thesis that knowing when not to invest is the most valuable number on the page.

Last reviewed: 2026-05