Real Estate Cost of Funds Calculator

Cost of Funds (weighted average cost of capital) measures the blended interest rate across all debt and equity in a deal. Senior debt is cheapest (5-7%), mezzanine middle (10-14%), equity expensive (15-25%). Optimizing the stack improves IRR.

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Capital Stack Structure

Senior debt (Fannie/Freddie, banks, life insurance): cheapest at 5-7%, first-lien priority, 60-70% LTV. Mezzanine debt (private credit, specialty lenders): 10-14%, pledge of equity interests, 10-15% of cap stack. Equity (LPs, GP): 15-25% required return, last in payment hierarchy, residual upside.

Why Cost Of Funds Matters

Project return must exceed weighted cost of funds. Cap rate compression below WACC means the deal earns less than required by capital providers — value destruction. Strong deals have cap rate 200-300bps above WACC. Speculative deals 0-200bps spread. Distressed deals below WACC — value-add play required.

Optimizing The Stack

Maximize senior debt at 60-70% LTV — cheapest capital. Use mezzanine to reduce equity requirement when equity is expensive. Skip mezz if interest rate environment allows higher senior LTV (75%+). Bridge financing 8-12% covers gap during construction/lease-up — refinance to permanent senior when stabilized.

Source: CBRE Capital Markets 2025, MBA Commercial Mortgage Statistics Q4 2025. Last updated: May 2026.