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Most dormitory owners know their "monthly rental income" figure. Very few know their actual net profit — because the number they carry in their head leaves out building depreciation, the major-repair reserve, and tax. That is how a building that "makes money every month" turns out to have no cash when the repainting cycle comes around or the water pump dies.

This article has two parts. Part 1 is a three-minute summary for owners who just want the benchmarks and the formula. Part 2 is the full detail, for anyone deciding whether to invest, adjusting rents, or building a real budget.

Part 1: The short version — three minutes

The numbers every dormitory owner should know

The profit formula (simple version)

Net profit / month = rental income − (common-area utilities + staff + repairs + loan repayment + tax + depreciation + reserve)

The two terms people get wrong most often are the last two — depreciation and the reserve — because neither leaves your bank account this month, so they quietly drop out of the equation and reappear as a large problem five to seven years later.

7 hidden costs owners overlook

#CostApprox. / yearWhy it gets overlooked
1Miscellaneous repairs฿100,000+Feels like "a little at a time" — the annual total is large
2Cost of vacancyVariesAn empty unit earns nothing, but common-area utilities stay the same
3Building depreciationPer asset valueNo cash leaves, but the building loses value every year
4Repainting / refurbishment฿50,000–200,000Needed every 5–7 years or tenants leave
5Land tax + income tax฿60,000+People count the income and forget the tax
6Building insurance฿10,000–30,000Many skip it → severe exposure if something happens
7Caretaker / cleaning staff฿120,000–180,000You do it yourself at first, then can't keep up as you grow

Worked example: a 30-unit dormitory at ฿4,000 rent

ItemPer month (THB)
Rental income (90% occupancy)108,000
− Loan repayment−40,000
− Common-area water & electricity−8,000
− Staff / housekeeping−12,000
− Repair reserve (8%)−8,640
− Tax (estimate)−5,000
− Insurance / miscellaneous−2,000
= Net profit≈ 32,360

That is roughly 30% of revenue, about ฿32,000 per month — which looks good, except that this figure still excludes building depreciation and the major refurbishment cycle every 5–7 years. Add depreciation and accounting profit falls a great deal further (see section 2.5).

💡 Read the numbers correctly: "cash profit" (cash flow) and "accounting profit" are not the same thing. The cash left at the end of the month can be positive while accounting profit is negative because of depreciation. Both are useful, for different questions: cash tells you whether you survive this month; accounting profit tells you whether this business was worth the investment at all.

Part 2: The full detail — for owners who want to go deeper

2.1 Where dormitory revenue comes from

There are three main sources:

a) Rent — 80–85% of total revenue

Rental income = number of units × rent per unit × occupancy rate (%)

b) Water and electricity — 10–15% of billings (but not profit)

This has meaningfully changed the economics of Thai dormitories, because the electricity spread used to be the income that covered common-area costs. With that gone, the cost has to be built into the rent from the start — the legal detail is in Thailand Dormitory Laws, and the per-unit calculation is in our Thai-language guide to calculating water and electricity charges.

c) Ancillary income — about 5%

2.2 The cost structure — three categories

a) Fixed costs — payable whether units are occupied or not

ItemApprox. / month (30 units)Notes
Loan repayment฿30,000–50,000Depends on loan size and interest rate
Staff wages฿10,000–15,000Housekeeper, handyman (if any)
Common-area utilities฿5,000–10,000Lift, water pump, corridor lighting
Building insurance฿1,000–2,500Fire + natural disaster cover
Land and building taxPer assessmentPaid annually — set aside monthly

This category is exactly why vacancy is more dangerous than it looks — revenue falls with every empty unit, but the loan repayment and the wages do not fall with it.

b) Variable costs — scale with the number of tenants

ItemApprox. / monthNotes
Water & electricity billed to tenants≈ at costMarkups prohibited under OCPB rules
Consumables฿2,000–5,000Light bulbs, cleaning chemicals
Minor repairs฿3,000–8,000Taps, damaged wiring, ceiling panels

c) Capital expenditure (CapEx) — not monthly, but you must save for it

ItemCost (THB)Frequency
Repainting the building50,000–200,000Every 5–7 years
Roof replacement / repair30,000–100,000Every 10–15 years
Plumbing / electrical system replacement50,000–150,000Every 15–20 years
Unit refurbishment on turnover5,000–15,000 per unitEvery tenant change
Major equipment (water heaters, pumps)5,000–20,000 eachEvery 5–10 years
⚠️ The hard rule: set aside at least 8–10% of monthly rental income for CapEx, in a separate account from your working funds. Money sitting in the same account always gets spent on something else first.

2.3 Calculating break-even

Break-even (years) = total investment ÷ annual net profit

A worked example — say you build a 30-unit dormitory:

Net profit of ฿32,000 per month = ฿384,000 per year

Break-even = 10,000,000 ÷ 384,000 ≈ 26 years

Notice this is considerably longer than the 16.5–20 year benchmark in Part 1. The reason is that this example includes ฿3M of land in the investment and assumes 90% occupancy. If you already own the land, break-even drops to roughly 18 years. This is precisely why everyone's "how many years to pay back" number is so different — and why you must always run the calculation on your own building's figures rather than trusting an average you read online.

What makes payback faster or slower:

FactorFaster paybackSlower payback
LocationNear a university or factoryDeep in a soi, no public transport
Occupancy≥ 90%< 80%
Rent levelCompetitive, with a differentiatorPriced too low out of fear of vacancy
Loan proportionBorrowed < 40%Borrowed > 60%
MaintenanceFixed immediately, nothing accumulatesNeglected → becomes one large repair

2.4 Setting the rent — competitive but still profitable

Rent pricing has to weigh four factors at once:

  1. Real cost — total expenses ÷ number of units = the floor you must not go below
  2. Market price — survey competitors within 1–2 km and price within the same band
  3. Amenities — air conditioning, full furniture, and WiFi justify a higher price
  4. Target tenant — students and working adults have different willingness to pay
Minimum rent = (total fixed costs/month + CapEx reserve) ÷ (units × target occupancy)
Asking rent = minimum rent + margin (20–30%) → then compare against the market

If your minimum rent comes out above the market price in your area, your cost structure has a problem (usually the loan proportion). Forcing your price down to market level in that situation is choosing to lose money every month with your eyes open.

2.5 Depreciation — no cash leaves, but profit is real

Depreciation is an accounting expense that is tax-deductible:

Example: a building worth ฿6M → ฿300,000 of depreciation per year = ฿25,000 per month, deductible as a tax expense, which genuinely reduces your income tax bill.

Feed that back into the 30-unit example, and the ฿32,360 monthly cash profit becomes an accounting profit of roughly ฿7,000 per month. That is the more realistic picture for deciding "should I invest more?" — even though the bank balance still looks healthy.

2.6 What actually makes a dormitory lose money

  1. Vacancy above 20% — revenue drops while fixed costs stay put
  2. High interest plus a large loan — the repayment eats the entire profit
  3. No repair reserve — when a big repair comes, there's no money, so you borrow again at a worse rate
  4. Rent set below cost — fear of vacancy leads to underpricing, and a quiet monthly loss
  5. Accumulating arrears — no early follow-up, until it becomes bad debt
  6. Forgetting tax — rental income is subject to income tax and land tax, and may require VAT registration above ฿1.8M per year

Item 5 is the fastest to fix without spending anything — with reminders and a live per-unit arrears view, you catch the problem in month one rather than finding out at month three. See the early warning signals in our Thai-language article on tenants about to default, and how to filter at intake in How to Screen Tenants.

Sources: Financial planning for dormitories — Horganice (Thai) · Setting rent profitably — Horganice (Thai) · How to price rent — Horganice (Thai) · Where to start when building an apartment — GH Bank (Thai) · Starting a dormitory investment — Horganice (Thai) · Dormitory taxes explained — RentHub (Thai)

Conclusion: three things to do this week

  1. Calculate last month's real net profit, this time including depreciation and the CapEx reserve — the result may look very different from what you assumed
  2. Open a separate account for the repair reserve and move 8–10% of collected rent into it every month, before anything else gets spent
  3. Check your vacancy rate over the last 6 months — if it is above 15%, the problem is your price or your units' condition, not the market

All three together take under half a day, and they move you from running the building on instinct to running it on real numbers.

How RoomNaHub helps

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This article is general information for educational purposes. All figures are estimates provided to illustrate the calculations; real results depend on location, project size, cost of borrowing, and management. This is not financial or investment advice — consult an accountant or financial adviser before making an investment decision.