A gross lease is a lease in which the landlord pays property expenses and the tenant pays a single all-in rent.
In a gross lease the tenant pays a single rent and the landlord is responsible for operating expenses, so the landlord's net income depends on controlling those costs. This is common in office and some multi-tenant properties. It is very different from NNN, where expenses pass to the tenant. When comparing a gross lease property with a NNN property, convert both to net income by subtracting the landlord's actual expenses, so the cap rates are comparable.