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Loan-to-Cost (LTC)

Loan-to-cost (LTC) is a ratio that compares the amount of a commercial real estate loan to the total cost of a project, used by lenders to determine how much financing to offer on construction and value-add deals.

Last updated on Apr 4, 2026

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What Is Loan-to-Cost?

Loan-to-cost (LTC) is a ratio that measures the size of a commercial real estate loan relative to the total cost of a project. If a developer plans to spend $10 million building an apartment complex and the lender provides $7 million, the LTC ratio is 70%. Lenders use LTC to set maximum loan amounts on construction loans, value-add renovations, and other projects where the current property value does not reflect the finished product.

LTC is one of the primary underwriting metrics for any deal that involves building or significantly improving a property. Along with loan-to-value (LTV), DSCR, and debt yield, it determines how much a lender will lend and how much equity the borrower needs to bring.

How to Calculate LTC

The formula is straightforward:

LTC = Total Loan Amount / Total Project Cost x 100

The important part is what goes into "total project cost." This is not just the construction budget. It includes everything the borrower will spend to complete the project:

Cost CategoryWhat It Includes
Land / AcquisitionPurchase price of the land or existing property
Hard CostsConstruction, materials, labor, general contractor fees
Soft CostsArchitectural and engineering fees, permits, inspections, environmental studies, legal fees
Financing CostsLoan origination fees, interest reserves during construction
ContingencyTypically 5% to 10% of hard costs for unexpected overruns

Some lenders also include developer fees and lease-up reserves in the total project cost. The specific line items vary by lender, so confirming their definition early in the underwriting process avoids surprises.

Example Calculation

Line ItemAmount
Land Acquisition$2,000,000
Hard Construction Costs$6,500,000
Soft Costs$800,000
Financing Costs$400,000
Contingency (7%)$455,000
Total Project Cost$10,155,000

If the lender approves a $7,100,000 loan:

LTC = $7,100,000 / $10,155,000 = 69.9%

The borrower needs to bring the remaining $3,055,000 as equity.

LTC vs. LTV: What Is the Difference?

These two ratios measure different things, and lenders evaluate both on construction and value-add deals.

MetricWhat It MeasuresWhen It Applies
LTCLoan amount relative to total project costConstruction, renovation, value-add
Loan-to-Value (LTV)Loan amount relative to appraised valueStabilized acquisitions and refinances

On a ground-up construction project, the property does not have a current market value because the building does not exist yet. Lenders use LTC to size the loan based on actual costs. They also order an "as-completed" appraisal that estimates what the property will be worth when finished, giving them an LTV figure based on projected value.

The lower of the two ratios typically controls the maximum loan amount. If the LTC limit is 75% and the as-completed LTV limit is 70%, and the LTV calculation produces a smaller loan, the LTV constraint wins.

For example, a project costs $10 million to build but the as-completed appraisal comes in at $12 million. At 75% LTC, the lender would offer $7.5 million. At 70% LTV, the lender would offer $8.4 million. The LTC constraint controls, and the maximum loan is $7.5 million.

Typical LTC Limits by Loan Type

Loan TypeTypical Max LTCNotes
Bank Construction Loan65% to 75%Recourse typically required above 65%
CMBS / ConduitNot commonly used for constructionCMBS lends on stabilized properties
Life Company60% to 70%Conservative, prefer lower leverage
SBA 504Up to 90%Owner-occupied only, combined bank + CDC portions
Hard Money / Private70% to 85%Higher rates, shorter terms
Bridge (Value-Add)75% to 85%Includes renovation costs in total cost basis
HUD 221(d)(4)Up to 85%Market-rate multifamily new construction (Source: hud.gov)

These ranges are general guidelines. Actual limits depend on the lender, property type, market, borrower experience, and deal specifics. Use the LTV calculator alongside your LTC analysis to see which constraint binds on a given deal.

Why LTC Matters for Borrowers

LTC determines how much equity you need. On a $15 million project at 70% LTC, the lender provides $10.5 million and you need $4.5 million. At 80% LTC, your equity requirement drops to $3 million. That difference can determine whether a deal is feasible.

LTC also affects your cost of capital. Higher LTC means more leverage, which generally means higher interest rates, personal recourse guarantees, or both. Lenders view higher LTC as higher risk because the borrower has less skin in the game.

For value-add and renovation deals, LTC has a specific advantage over LTV. It captures the actual cost of the improvements, not just the current or future value. A property purchased for $5 million with $3 million in planned renovations has a total cost of $8 million. The LTC calculation on that $8 million basis gives the lender a clear picture of how the loan relates to the total investment.

How Lenders Use LTC in Underwriting

LTC is a sizing constraint, not the only one. Lenders run multiple calculations and the most conservative result sets the loan amount. A typical construction loan underwriting process checks:

  • LTC: Is the loan within the lender's maximum LTC threshold?
  • As-completed LTV: Based on the appraised value of the finished project, is the loan within LTV limits?
  • As-stabilized DSCR: Once the property is built and leased up, will the DSCR meet minimum requirements?
  • Debt yield: Does the projected debt yield meet the lender's floor?

If the LTC calculation produces a $7.5 million loan but the DSCR calculation only supports $6.8 million, the loan is $6.8 million. Lenders use the most restrictive metric to control risk.

LTC for Value-Add Deals

Value-add transactions, where a borrower acquires an existing property and invests in improvements to increase rents and property value, use LTC slightly differently than ground-up construction.

The total cost includes the acquisition price plus all renovation costs. A borrower purchasing a 100-unit apartment complex for $8 million with $2 million in unit upgrades has a total cost basis of $10 million. At 75% LTC, the maximum loan is $7.5 million.

Bridge lenders specializing in value-add often allow higher LTC than traditional construction lenders, sometimes up to 80% to 85% of total cost. The tradeoff is higher interest rates (typically 300 to 500 basis points over SOFR) and shorter terms (12 to 36 months). The business plan is to renovate, stabilize, and then refinance into permanent CMBS or Fannie Mae multifamily financing at a lower rate.

Tips for Brokers

When presenting a construction or value-add deal to lenders, the project budget is as important as the rent roll. Lenders will scrutinize cost estimates closely, and an unrealistic budget undermines credibility.

Get third-party cost validation. A general contractor's detailed estimate or a quantity surveyor's report makes the total cost figure defensible. Lenders are skeptical of developer-provided budgets without independent verification, especially for borrowers without a track record of similar projects.

Include adequate contingency. Budgets that allocate zero contingency signal inexperience. Most lenders expect 5% to 10% of hard costs as contingency. Omitting it does not increase the loan amount. It decreases lender confidence.

Know which costs the lender includes. Some lenders exclude developer fees or land costs from their LTC calculation. Others include interest reserves and financing costs. Ask the lender how they define total project cost before you run your own numbers, otherwise you will be comparing different things.

Present both LTC and projected LTV. Showing the lender that the deal works under both constraints demonstrates thorough underwriting and saves time in the approval process. Use our LTV calculator and DSCR calculator to model the stabilized scenario alongside the construction budget.

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Frequently Asked Questions

What is a good loan-to-cost ratio in commercial real estate?
Most commercial construction lenders cap LTC at 65% to 80%, depending on the loan type and lender. CMBS and life company construction loans typically max out at 65% to 70%. Bank construction loans may go up to 75%. SBA 504 loans for owner-occupied construction can reach 90% LTC when you combine the bank and CDC portions. An LTC below 70% generally signals conservative leverage that most lenders are comfortable with.
What is the difference between LTC and LTV?
LTC compares the loan amount to the total project cost, including acquisition, construction, and soft costs. LTV compares the loan amount to the property's appraised market value after the project is complete. On a new construction deal, LTC uses what you actually spend, while LTV uses what the finished property is expected to be worth. Lenders evaluate both, and the lower ratio typically controls the maximum loan amount.
How do you calculate loan-to-cost ratio?
Divide the total loan amount by the total project cost, then multiply by 100 to express it as a percentage. For example, if the total project cost is $10 million and the lender offers a $7 million loan, the LTC is 70%. Total project cost includes land acquisition, hard construction costs, soft costs (architectural, engineering, permits), financing costs, and any contingency reserves.
What costs are included in the loan-to-cost calculation?
Total project cost includes the land or property acquisition price, hard costs (construction, materials, labor), soft costs (architectural and engineering fees, permits, inspections, legal fees), financing costs (loan origination fees, interest reserves), and contingency reserves. Some lenders also include developer fees. The specific items included can vary by lender, so confirm what they count toward total cost during the underwriting process.
Why do lenders use LTC instead of LTV for construction loans?
On a construction or major renovation project, the property does not yet exist in its completed form, so there is no current market value to use for an LTV calculation. LTC gives lenders a concrete benchmark based on actual project expenditures. Lenders still use a projected LTV based on the future appraised value, but LTC provides a cost-based check that ensures the borrower has enough equity committed to the project.

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This content is for informational and educational purposes only and does not constitute financial, legal, tax, or investment advice. Janover Pro is a technology platform that connects commercial mortgage brokers with lenders. Janover Pro is not a lender and does not make lending decisions. Loan terms, rates, eligibility, and availability are determined by individual lenders and are subject to change without notice. Consult qualified financial and legal professionals before making financing decisions.

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