How to prorate rent
When a tenancy starts or ends mid-month, the tenant pays only for the days they have the unit:
Prorated rent = monthly rent ÷ days in the month × days occupied
Example: monthly rent of CHF 2,000.00, move-in on October 18, 2026. October has 31 days, the tenant occupies 14 of them (Oct 18 – 31):
- (14/31) × 2,000.00 = CHF 903.23 for October
Three methods, three results
Leases and local practice use different daily rates. For the same move-in:
- Actual days in the month: 2,000.00 ÷ 31 × 14 = CHF 903.23 (the calculator above)
- 30-day month: 2,000.00 ÷ 30 × 14 = CHF 933.33
- Annual daily rate: 2,000.00 × 12 ÷ 365 × 14 = CHF 920.55
The actual-days method charges exactly for the calendar days of that month, so a day in February costs more than a day in October. The other two keep the daily rate constant. Check the lease before you pick one.
Moving out mid-month
The tenant owes the days up to and including the move-out day. In the calculator, enter the day after move-out as the date and read the first part: moving out on October 17 means 17 days and CHF 1,096.77.
Prepaid and unearned rent at year-end
Rent paid in December for January belongs to the new year. The tenant books it as prepaid rent, the landlord as unearned rent:
Dec 28, 2026 (tenant pays January rent):
Dr Prepaid rent 2,000.00
Cr Cash 2,000.00
Jan 1, 2027 (January begins):
Dr Rent expense 2,000.00
Cr Prepaid rent 2,000.00For rent paid for several months at once, or for a period that does not follow calendar months, the full calculator splits the amount day-exact by month, quarter or fiscal year.
Related calculators
- Insurance proration calculator — refunds and prepaid premium.
- SaaS proration calculator — plan changes and deferred revenue.
- Proration calculator — split any amount across years, quarters or months.
- Miete abgrenzen — the same topic in German, with Swiss bookkeeping.
Frequently asked questions
How do I calculate prorated rent?
Divide the monthly rent by the days in the month and multiply by the days the tenant occupies the unit. Rent of CHF 2,000.00 with a move-in on October 18 covers 14 of 31 days: CHF 903.23.
Which method is fair: actual days or a 30-day month?
Both are common; the lease or local practice decides. For the October example, actual days gives CHF 903.23, a 30-day month CHF 933.33 and an annual daily rate (rent × 12 ÷ 365) CHF 920.55. Actual days charges exactly for the calendar days in that month.
How is rent prorated in February?
With the actual-days method, February has only 28 days (29 in a leap year), so each day costs more: CHF 2,000.00 ÷ 28 = CHF 71.43 per day. A 30-day or annual-rate method keeps the daily rate the same all year.
Do I prorate rent when a tenant moves out?
Yes, the same way: the tenant owes the days up to and including the move-out day. In the calculator, enter the day after move-out as the date and read the first part. Moving out on October 17 means 17 days and CHF 1,096.77.
How do I record rent paid in advance?
The tenant books rent paid for a future month as prepaid rent (an asset) and moves it to rent expense when the month begins. The landlord books it as unearned rent (a liability) and recognizes rental income over the month it covers.