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REITs & real estate

Occupancy Rate

The share of a property's leasable space that is actually rented out, shown as a percentage of total square footage, suites or rooms.

Formula
Occupancy rate = (occupied leasable space ÷ total leasable space) × 100

What it is

Occupancy rate measures how much of a property's rentable space is currently under lease. If a landlord owns 100 apartment suites and 93 are rented, occupancy is 93% and vacancy — the mirror image — is 7%. Real estate investment trusts (REITs), which own and rent out portfolios of buildings, report occupancy for the whole portfolio and often break it out by property type or region. "Occupied" and "leased" are not always the same thing: a lease can be signed and counted while the tenant has not yet moved in or started paying, so some REITs publish a leased rate alongside an occupied rate.

Why it matters

Rent is a REIT's revenue, so occupancy is the closest thing it has to a volume figure. Empty space earns nothing while still costing property tax, insurance, utilities and upkeep, so a move in occupancy flows through to net operating income and, from there, to funds from operations — the non-GAAP measure that adds real-estate depreciation back to net income. The figure carries information a single profit number hides, but it has to be read carefully: occupancy can fall because demand for the space weakened, and it can equally fall because a development was just delivered, a partly-let building was acquired, or space was taken offline for redevelopment. Occupancy is not standardised by accounting rules, so definitions differ from REIT to REIT, which limits how cleanly two headline figures can be compared.

How it's calculated

Divide occupied space by total space available to rent, then multiply by 100. Units depend on the asset: square feet of gross leasable area for offices, malls and warehouses; suites for apartments. Hotels are the exception — rooms are sold by the night, not leased, so hotel occupancy is room-nights sold divided by room-nights available over the period. Physical occupancy counts space with a tenant in it; economic occupancy compares rent collected against the rent the portfolio would produce if fully leased, so it reflects free rent and unpaid rent that physical occupancy misses. It is a management-defined metric published quarterly in supplemental disclosure, not an audited statement line.

FAQ

What is the difference between occupancy rate and vacancy rate?
They are two views of the same number: vacancy rate = 100% − occupancy rate. If 92% of a building's leasable area is occupied, 8% of it is vacant. Some REITs report one, some the other, and some report both.
Can occupancy be high while rental income still falls?
Yes. Occupancy counts space, not dollars. A building can be kept full by signing leases at lower rents, granting months of free rent, or renting to tenants who later stop paying — none of which shows up in a physical occupancy percentage. That is why economic occupancy, rent per square foot and the lease expiry schedule are read alongside the headline figure.
Why don't two REITs' occupancy rates compare cleanly?
Occupancy is not defined by IFRS or US GAAP, so each REIT sets its own convention. One may count signed-but-not-yet-commenced leases as occupied while another counts only tenants in place; one may report same-property occupancy that excludes recent acquisitions and developments while another reports the entire portfolio. The definition is stated in the supplemental disclosure, and the definitions have to match before the two numbers mean the same thing.
Related terms
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