Gross, Net, and Simple Return Rates

Distinguish simple holding-period return from gross-of-fees, pure-gross, and net-of-fees investment performance.

Return calculations have two separate dimensions: method describes how performance is calculated, while fee basis describes which costs are deducted. A return can be simple and gross, simple and net, or compounded and net.

Choose the Right Guide

GuideUse it for
Simple Rate of ReturnCalculating an uncompounded gain or loss relative to beginning value for one stated holding period.
Gross Rate of ReturnIdentifying performance before specified fees and distinguishing gross-of-fees from pure-gross conventions.
Net ReturnMeasuring performance after the fees and expenses explicitly included by the methodology.

Comparison Controls

Before comparing two figures, align:

  • portfolio, fund, index, deal, or account measured
  • start and end dates
  • price or total return
  • simple, time-weighted, money-weighted, or IRR method
  • distribution reinvestment and compounding
  • transaction, management, performance, fund, custody, and account fees
  • actual or model fee
  • nominal or real inflation basis
  • pre-tax or after-tax treatment
  • currency, leverage, and external cash flows

The words “gross” and “net” do not identify every included cost. Historical return is not a forecast, guarantee, or personalized investment recommendation.

In this section

Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.

Gross Rate of Return

Gross rate of return measures performance before specified fees. Learn gross, pure-gross, transaction-cost, net-return, and disclosure distinctions.

Net Return

Net return is investment performance after specified fees and expenses. Learn the formula, fee bridge, fund conventions, tax distinction, and limits.

Simple Rate of Return

Simple rate of return measures gain or loss relative to beginning value without annualizing. Learn the formula, examples, comparisons, and limitations.

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