TI of $130-$200/sqft is current US Class A market on a 10-year deal.

  • TI of $130-$200/sqft is current US Class A market on a 10-year deal.
  • Trophy lease-up can push to $250+ in this cycle.
  • Over-allowance spend is amortised into rent — model the implicit interest rate.
  • TI must be controlled by tenant or contractor on tenant's behalf to protect spend.
  • Always include unused TI as a tenant credit in the LOI.

Tenant improvement allowances: the working guide

By The Class A Atlas Editorial Desk · 2025-09-01T00:00:00.000Z · 9 min read

TI is the largest contractual subsidy in any office lease. Here is how to size, structure, and protect it.

TL;DR

  • TI of $130-$200/sqft is current US Class A market on a 10-year deal.
  • Trophy lease-up can push to $250+ in this cycle.
  • Over-allowance spend is amortised into rent — model the implicit interest rate.
  • TI must be controlled by tenant or contractor on tenant's behalf to protect spend.
  • Always include unused TI as a tenant credit in the LOI.

Sizing the ask

Start with a real fit-out">fit-out budget — not the brokered rule of thumb. A high-spec Class A office with workplace strategy, premium millwork, advanced AV, and acoustically tuned meeting rooms costs $200-$340 per square foot in major US markets. The TI ask should cover 60-80% of that. In this cycle, $130-$200 per sqft is achievable on a 10-year Class A deal. Trophy lease-ups in soft markets (San Francisco, Chicago, parts of Los Angeles) push past $200.

Over-allowance amortisation

If you spend more than the TI allowance, the excess is typically amortised into rent over the term at a stated interest rate. The interest rate is negotiable — landlords ask for 8-10%; the right answer is closer to a market commercial rate (5-7% in 2026). Always negotiate this rate explicitly in the LOI.

Controlling the spend

The TI dollar moves in two ways: (1) the landlord builds, then bills against the allowance, or (2) the tenant builds, then is reimbursed against the allowance. Tenant-controlled is materially better. The landlord-controlled approach often produces aggressive markups, slower delivery, and disputes over completion. Insist on a tenant-engaged general contractor with the landlord retaining only base-building approval rights.

Unused TI

Unused TI should be repayable to the tenant as a free-rent credit at term commencement. Landlords often try to retain unused allowance — this is a negotiable point and should be flagged in the LOI.

Editorial provenance

Reviewed by Class A Atlas Editorial Desk — House byline · global editorial team. Last updated 2026-04-01. See our methodology and editorial standards.

Primary sources for this page

Full sources index · Submit a correction

Related topics

  • Class A Lease Negotiation — How to negotiate a Class A office lease — the playbook from LOI to signed deal.
  • Fit-out Capex — How to budget, sequence, and govern Class A office fit-out capex.
  • US TIA Strategy — How to negotiate, draw down, and account for US tenant improvement allowances (TIA).