Property Education · Commercial Real Estate

Commercial lease types in Thailand, explained.

Two commercial quotes with the same rent per square metre can cost very different amounts once you know the lease type behind them. Here's what gross, modified gross, net (NNN) and percentage leases actually mean, who carries the cost risk under each, and which structure is typical for office, retail, industrial and hospitality space in Thailand. General information only, never 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

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The one-line version

The four commercial lease structures in Thailand are gross (landlord absorbs costs), modified gross (base rent + a service/CAM charge — the Bangkok office norm), net/NNN (tenant pays tax, insurance and CAM on top of rent — typical for single-tenant buildings), and percentage (base rent + a cut of sales — the retail norm). Always ask for the fully loaded, all-in cost under each quote before comparing two spaces.

01

Why lease structure matters more than the headline rent

When two landlords quote you a rent per square metre, that number alone rarely tells you what you'll actually pay each month. The lease structure — how much of the building's operating costs (property tax, insurance, common-area maintenance, repairs) get passed on to you versus absorbed by the landlord — can shift the real, all-in cost by a wide margin, and those pass-through costs are usually not fixed for the term. A tenant comparing a lower “net” rent against a higher “all-in” rent without accounting for this is comparing two different things. Understanding the four structures below, and asking which one applies before you negotiate, is the single most useful habit for any commercial tenant in Thailand.

02

Gross (full-service) leases

Under a gross lease, the quoted rent is intended to cover the landlord's property tax, insurance and common-area costs, and the tenant pays little beyond that rent plus its own utilities, telecom and interior fit-out. The landlord bears the risk that operating costs rise faster than expected. This structure is simplest for tenants to budget against, since the monthly number is close to the final number, but it's less common in Thailand for larger commercial space — it shows up most often in smaller, fully serviced or managed offices where the operator bundles everything into one fee, similar in spirit to a co-working membership.

03

Net leases: single, double and triple net (NNN)

A net lease passes some or all of the property's operating costs to the tenant on top of base rent. The “net” terminology stacks depending on how many cost categories are passed through:

NNN is the deepest form of cost pass-through and typically comes with a lower headline base rent to compensate, since the landlord is offloading cost risk. In Thailand, true NNN structures are most common for standalone, single-tenant buildings — a warehouse leased entirely to one logistics company, or a freestanding retail pad leased to a single brand — because there's only one tenant to allocate the full cost to. It's harder to apply cleanly to a multi-tenant office tower, which is why Bangkok office space more often uses the modified gross structure below.

04

Modified gross leases

A modified gross lease sits between gross and net: the tenant pays base rent plus a defined, usually capped slice of operating costs — most often a common-area maintenance (CAM) or service charge covering building management, security, shared utilities and upkeep of common areas — while the landlord typically continues to cover property tax and building insurance. This is the dominant lease structure for Bangkok's Grade A and Grade B office towers: a quoted rate per square metre for the base rent, plus a separately stated service charge per square metre, billed on top. When comparing office quotes, always confirm whether the advertised figure is “net” (base rent only) or “all-in” (rent plus service charge already combined) — the two are not comparable numbers unless you know which is which. See our office space guide for how this plays out district by district.

05

Percentage leases (retail)

A percentage lease charges a base rent plus a percentage of the tenant's gross sales once revenue crosses an agreed threshold (the “breakpoint”), so the landlord's income moves with the tenant's trading performance. This structure is used almost exclusively in retail — shopping centres, malls, food courts, and high-footfall F&B locations — because it depends on the landlord being able to verify the tenant's sales, typically through point-of-sale data-sharing or audited reporting written into the lease. It rewards a strong-performing tenant with landlord alignment (the landlord wants you to succeed) but requires giving up some sales visibility. It's rare outside retail: office, industrial and most other commercial tenants don't disclose revenue in a form landlords can verify, so the model doesn't translate. See our retail space guide for typical Thai mall and shophouse lease norms.

06

Side-by-side comparison

Lease type
Who bears cost risk
What tenant pays
Typical use in Thailand
Gross (full-service)
Landlord
Rent covers costs; little/nothing passed through
Small offices, some serviced/managed space
Modified gross
Shared
Base rent + CAM/service charge; landlord covers tax & insurance
Bangkok Grade A/B office towers (most common)
Net / double net / triple net (NNN)
Tenant
Base rent + property tax + insurance + CAM, fully passed through
Standalone warehouses, single-tenant retail & industrial
Percentage lease
Shared, sales-linked
Base rent + % of gross sales above a breakpoint
Shopping centre & mall retail, F&B tenants
07

What's typical by asset type in Thailand

08

Questions to ask before you sign

Ask the landlord or agent…
  • Is the quoted rent net (base only) or all-in (rent plus service charge combined)?
  • Which operating costs are passed through to me, and which does the landlord keep?
  • Is the CAM/service charge capped, and how is any annual increase calculated?
  • For a percentage lease: what's the breakpoint, and how is my sales figure reported and verified?
  • Who pays for structural repairs versus day-to-day maintenance?
  • What's the fully loaded monthly cost per square metre under this lease, all costs included?
09

Frequently asked

What is a triple net (NNN) lease and how common is it in Thailand?A triple net lease passes the three main property-level operating costs — property tax, building insurance, and common-area maintenance — through to the tenant on top of base rent, in addition to the tenant's own utilities and interior upkeep. It is the norm for standalone single-tenant buildings such as a warehouse leased to one logistics operator, or a freestanding retail unit leased to one brand. It is less common for multi-tenant office towers in Bangkok, where a modified gross structure is more typical, because splitting true NNN costs fairly across many tenants sharing one building is administratively harder than folding them into a single service charge.
What's the difference between a gross lease and a net lease?In a gross (full-service) lease, the quoted rent is meant to cover the landlord's operating costs, taxes and insurance, and the tenant pays little or nothing beyond that rent plus its own utilities and telecom — the landlord absorbs the risk of rising costs. In a net lease, the tenant pays base rent plus some or all of the property's operating costs separately, so the landlord passes cost risk to the tenant and typically prices the base rent lower to reflect that. Which one you're quoted changes the real all-in cost enormously, which is why comparing 'rent per square metre' alone across two buildings can be misleading unless you also know the lease type.
What is a modified gross lease?A modified gross lease sits between gross and net: the tenant pays base rent plus a defined slice of operating costs — most commonly a common-area maintenance (CAM) or service charge covering building management, security, common utilities and upkeep — while the landlord typically still covers property tax and building insurance. This is the dominant structure for Bangkok's Grade A and Grade B office towers: an advertised rate per square metre plus a separate, clearly stated service charge per square metre. Always ask whether a quoted office rate is 'net' (rent only) or 'all-in' before comparing two buildings.
What is a percentage lease and where is it used?A percentage lease charges a base rent plus a percentage of the tenant's gross sales once revenue crosses an agreed breakpoint, aligning the landlord's income with the tenant's trading performance. It is used almost exclusively in retail — shopping centre and mall units, food courts, and some high-footfall F&B locations — where the landlord can verify sales through point-of-sale reporting or audited figures. It is rare outside retail because it depends on being able to measure a tenant's revenue, which office, industrial and most other commercial tenants don't disclose in the same way.
Which lease type is most common in Bangkok office and retail space?Bangkok office towers overwhelmingly use a modified gross structure: quoted rent per square metre plus a separate service charge, with landlord-covered tax and insurance. Shopping centres and mall retail commonly use a base-rent-plus-percentage structure, particularly for larger anchor and F&B tenants, alongside a service charge similar to office space. Standalone single-tenant buildings — a dedicated warehouse, a freestanding retail pad, a purpose-built industrial facility — are the segment most likely to see a true triple-net structure, because there is only one tenant to allocate costs to.
Can lease structure affect my total occupancy cost even if the headline rent looks lower?Yes, and this is the most common way tenants get an unpleasant surprise. A lower quoted 'net' rent on an NNN or net-net deal can end up costing more per month than a higher 'all-in' gross quote once property tax, insurance, CAM and rising operating costs are added — and those pass-through costs are not fixed, so they can increase over the lease term independent of the base rent. Before comparing two quotes, always ask for the fully loaded, all-in monthly cost per square metre under each lease type, not just the headline base rent, and ask how pass-through costs are calculated, capped and reconciled each year.
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General information only — not legal or tax advice. Commercial lease structures, terminology and market norms in Thailand vary by landlord, building and negotiation, and change over time. Have any commercial lease reviewed by a qualified Thai lawyer before signing. BAANLYY never takes paid placement.

Sources & References

Sources & References

Primary and official sources are cited above. Government rules, fees and procedures in Thailand change over time and vary by office; always confirm current requirements with the relevant authority before relying on them. BAANLYY never takes paid placement in editorial content.