What is NOI (net operating income)?

ReSharpe ResearchLast updated: June 11, 2026

What is NOI (net operating income)?

Definition
Net operating income (NOI) is a property's gross rental income minus its operating expenses — taxes, insurance, HOA, management, maintenance and vacancy — but before mortgage payments, capital expenditures and income tax. It's the income the property itself produces.

Formula

NOI = Gross rental income − Operating expenses (excl. debt service)

Example

Worked example
Gross rent of $36,000/yr, operating expenses of $12,000/yr → NOI = 36,000 − 12,000 = $24,000/yr. (Example figures.)

How ReSharpe calculates this

ReSharpe builds NOI from the listing's real property taxes and HOA, realistic South Florida insurance, and a vacancy and management allowance you control — with gross rent calibrated to real closed leases. It then feeds NOI into cap rate and the full deal analysis.

Related: Cap rate · DSCR · Cash-on-cash

Frequently asked questions

Does NOI include the mortgage?
No. NOI is calculated before debt service (your mortgage). It also excludes capital expenditures, depreciation and income taxes. That's what makes it useful for comparing properties independent of how each is financed.
What expenses are in NOI?
Operating expenses: property taxes, insurance, HOA dues, management, maintenance, vacancy allowance and utilities you pay. Not the mortgage, not capex, not depreciation.

See these numbers computed on a real South Florida listing.

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ReSharpe is an analytics tool for licensed real estate professionals. This page is general information — not financial, investment, legal or tax advice. Verify figures and consult licensed professionals before acting.

What is NOI? Net operating income formula | ReSharpe