Underwriting metric

Cash-on-Cash Return: Formula and Rental Example

Cash-on-cash return measures annual pre-tax cash flow against the cash you actually put into a deal. Unlike cap rate, it reflects financing and acquisition cash.

What Cash-on-cash return means

This metric focuses on current cash yield. It does not include appreciation, loan principal reduction, depreciation benefits, or sale proceeds unless you deliberately build a multi-year return model.

FormulaCash-on-cash return = annual pre-tax cash flow / total cash invested

Cash invested should include down payment, closing costs, immediate rehab, and other acquisition cash rather than only the down payment.

Use a normalized year of cash flow and document whether reserves or owner compensation are included.

Cash-on-cash example

  • Annual pre-tax cash flow: $6,000
  • Down payment, closing, and rehab cash: $60,000

Result: $6,000 / $60,000 = 10% cash-on-cash return.

When investors use it

  • Comparing financing structures
  • Evaluating current income on invested cash
  • Testing whether leverage improves or weakens cash yield
  • Comparing a deal with other cash-producing opportunities

Common mistakes

  • Using purchase price as the denominator
  • Leaving closing costs or immediate repairs out of cash invested
  • Counting principal reduction as spendable cash flow
  • Comparing a stabilized year with another property's first partial year

Frequently asked questions

Does cash-on-cash return include appreciation?

No. It measures annual cash flow, not unrealized changes in property value.

Should reserves count as cash invested?

If reserves are cash committed to make the deal operable or financeable, include them or show a clearly labeled return both with and without reserves.

Why can cash-on-cash return be lower than cap rate?

Debt service and acquisition costs can reduce cash yield even when the property has a solid unlevered cap rate.

This guide is educational and does not provide investment, lending, tax, legal, or appraisal advice. Verify inputs and requirements for the specific property, lender, and jurisdiction.

Put the metric inside a complete deal.

PropLurk keeps acquisition inputs, financing, expenses, returns, and the decision record together.