Hurdle Rate

Capital Budgeting

Turkish: Eşik Getiri Oranı

Short definition

The hurdle rate is the minimum return required to accept a project. It is often WACC; riskier lines add a risk adjustment on top. IRR above the hurdle is not an automatic yes.

Detailed explanation

A corporate hurdle can diverge from firm WACC: a strategic premium, capital rationing, country or project beta. Currency and the inflation plane must match the cash flows.

A high hurdle kills positive-NPV projects (scarcity or conservatism). A low hurdle lets growth below WACC pass as “value”.

Why it matters for the CFO

The capex committee, acquisitions and pricing split on this line. Inflating the hurdle by a political 2 points quietly cuts the growth claim.

How to read it

IRR 24%, hurdle 20% → a 4-point margin; tenor, cash profile and covenants can still veto. There is no universal hurdle; beta and capital scarcity set it.

Numerical example

Project IRR 21%, relevant WACC/hurdle 18% → 3 percentage points above the hurdle (NPV sign is checked separately).

Related calculators

Güven Sayılgan’s writing on this topic

Read these first

What to learn next

  1. Weighted Average Cost of Capital (WACC)
  2. Net Present Value (NPV)
  3. Internal Rate of Return (IRR)
  4. Cost of Equity
  5. Mid-Year Convention

Definitions are educational. They are not investment, credit or tax advice.