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Buy-to-Let Yield: Gross, Net, and Cash-on-Cash Return Explained

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Rental yield is the annual return on a property investment expressed as a percentage of its value. There are three versions — gross, net, and cash-on-cash — and they can differ by 3–5 percentage points on the same property. Using the wrong one produces dangerously misleading comparisons.

Gross Yield

Gross Yield = (Annual Rent ÷ Property Value) × 100

Example: £14,400 annual rent ÷ £220,000 property = 6.5% gross yield

Gross yield is useful for quick comparison between properties. It ignores all costs.

Net Yield

Net Yield = ((Annual Rent − Annual Costs) ÷ Property Value) × 100

Annual Costs typically include:
- Letting agent fees (8–15% of rent)
- Maintenance and repairs (estimate 1% of property value/year)
- Landlord insurance
- Void periods (1–2 months/year)
- Gas safety, EPC, EICR certificates
- Accountancy fees

Example Net Yield Calculation

ItemAnnual Amount
Gross rent (£1,200/month)£14,400
Letting agent (10%)−£1,440
Maintenance (1% of £220k)−£2,200
Insurance−£400
Void (1 month)−£1,200
Certificates + misc−£350
Net income£8,810
Net yield4.0%

Cash-on-Cash Return

Cash-on-Cash Return = (Annual Net Cash Flow ÷ Cash Invested) × 100

Cash Invested = Deposit + Stamp Duty + Legal Fees + Renovation

This metric measures return on YOUR money, not the total property value.
Leverage amplifies both gains and losses.

Cash-on-Cash Example (75% LTV Mortgage)

ItemAmount
Property value£220,000
Deposit (25%)£55,000
Stamp duty (additional property)£8,850
Legal fees + survey£2,500
Total cash invested£66,350
Net rental income£8,810
Mortgage interest (5.5% on £165k)−£9,075
Net cash flow−£265/year
Cash-on-cash return−0.4%

This property looks viable on gross yield (6.5%) but produces negative cash flow at current mortgage rates. Capital growth assumptions are separate.

What-If Scenarios

Scenario 1: Northern city at £120k vs London at £500k

MetricNorthern city (£120k)London (£500k)
Monthly rent£750£2,200
Gross yield7.5%5.3%
Est. net yield4.8%3.1%

Scenario 2: Impact of mortgage rate on cash flow

£220k property, 75% LTV, £8,810 net rental income:

Mortgage RateAnnual InterestAnnual Cash Flow
2.5%£4,125+£4,685
4.0%£6,600+£2,210
5.5%£9,075−£265
6.5%£10,725−£1,915

Frequently Asked Questions

Indicative only. Tax treatment of rental income (Section 24 mortgage interest restriction, capital gains tax) is not included in these calculations. Consult a property accountant or financial adviser.

Attribution and Review
Published by the Plain Figures editorial team. Review focuses on whether the formula, assumptions, and date-sensitive references still match what the page claims to calculate.
MethodologyAuthors and ReviewEditorial Policy
This guide is for general information only. Plain Figures does not provide financial advice.