Percentage rent
$25–$5,000
Can You Write Off Percentage rent?
Short answer: Percentage rent — Rent for restaurant or commercial kitchen space.
Percentage rent may be deductible when purchased for ordinary and necessary use in your restaurants / food trucks / catering business. Documentation of business purpose is usually required.
BW-BUY-00744
low risk
Percentage rent
Typical range: $25–$5,000
Multiple industries
Rent & Facilities
Rent
Store Rent
Percentage rent — Rent for restaurant or commercial kitchen space.
Applies to
- Multiple industries
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Percentage rent may be deductible when purchased for ordinary and necessary use in your restaurants / food trucks / catering business. Documentation of business purpose is usually required.
Write-off library
Rent
Rent for restaurant or commercial kitchen space.
Documentation to keep
- Receipts, invoices, or bank/credit card statements
- Written business purpose and date of expense
- Logs or apps tracking business use when mixed personal/business use applies
Tax references
Schedule C (Form 1040)
Form 4562
rent
restaurants food
percentage rent
store rent
retail storefront