Ecoffices Cost Report · Q3 2026

Office fit-out CAPEX benchmark 2026: all-in cost and the gap between quote and real budget

Ecoffices CAPEX Delta: how much of the budget should be analysed before fit-out?

The market benchmark for all-in entry cost shows how much complete office preparation may cost at low, medium and high specification levels. The Ecoffices base provides a disciplined starting point for Eco Start, Eco Flow and Eco Signature. Ecoffices CAPEX Delta is the difference between these values — a measurable part of the budget that the investor should analyse before approving CAPEX.

Report scope

Office fit-out CAPEX should be analysed through the gap between the market benchmark and a controlled cost base

The market benchmark for all-in entry cost shows the full cost that may arise at a given office specification. It does not mean the investor should automatically accept that CAPEX level. The key question is how much of the cost comes from genuine requirements and how much from imprecise scope, over-specification, failure to retain existing elements or weak control of additional costs.

This report compares the all-in entry-cost benchmark with the Ecoffices base. The difference between them is Ecoffices CAPEX Delta: the amount worth analysing before approving the design, signing the contract or accepting the tenant-side budget. Full delivery ranges are discussed in our article how much office fit-out costs in 2026while the process scope is explained in our guide what office fit-out is.

Market benchmark
  • shows all-in entry cost for a given specification,
  • includes a broad range of office preparation costs,
  • provides a reference point for CAPEX discussions.
Ecoffices base
  • structures Eco Start, Eco Flow and Eco Signature,
  • provides a disciplined budget starting point,
  • allows the cost gap to be tested.
Ecoffices CAPEX Delta
  • identifies the amount to analyse and negotiate,
  • helps identify cost without sufficient justification,
  • helps protect the budget from unnecessary overspend.
Ecoffices CAPEX Delta

Ecoffices CAPEX Delta shows which part of the budget should be challenged before design approval

The Poland / Warsaw benchmark shows market all-in entry cost at three levels: low , medium and high. The Ecoffices base provides a disciplined starting point for Eco Start , Eco Flow and Eco Signature. The difference between these values is Ecoffices CAPEX Delta, the part of the budget that should be tested before the investor accepts the all-in office entry cost.

CAPEX Delta is not a discount or guaranteed saving. It is a proprietary Ecoffices indicator showing where scope should be audited: MEP systems, AV/IT, furniture and equipment, retention of existing elements, material specification, landlord contribution, contingencies and representative features.

Low level → Eco Start

Delta: PLN 1,206/m²

PLN 1.21mfor 1,000 m²

The low-level benchmark for Poland / Warsaw is 806 EUR/m², or approximately PLN 3,466/m². The Ecoffices Eco Start base is PLN 2,260/m². Ecoffices CAPEX Delta of PLN 1,206/m² indicates how much budget should be tested within the core scope.

  • completeness of the core scope,
  • retention or refreshing of existing elements,
  • MEP systems and landlord responsibility.
benchmark: PLN 3,466/m² Ecoffices base: PLN 2,260/m²
Medium level → Eco Flow

Delta: PLN 2,566/m²

PLN 2.57mfor 1,000 m²

The medium-level benchmark for Poland / Warsaw is 1,313 EUR/m², or approximately PLN 5,646/m². The Ecoffices Eco Flow base is PLN 3,080/m². Ecoffices CAPEX Delta of PLN 2,566/m² usually requires analysis of the workplace programme, technology and FF&E.

  • number of meeting rooms, booths and shared functions,
  • AV/IT, acoustics and joinery,
  • furniture, equipment and material specification.
benchmark: PLN 5,646/m² Ecoffices base: PLN 3,080/m²
High level → Eco Signature

Delta: PLN 3,413/m²

PLN 3.41mfor 1,000 m²

The high-level benchmark for Poland / Warsaw is 2,003 EUR/m², or approximately PLN 8,613/m². The Ecoffices Eco Signature base is PLN 5,200/m². Ecoffices CAPEX Delta of PLN 3,413/m² is an area for controlling representative-specification cost, not an argument for lowering the standard.

  • technology and representative solutions,
  • client-facing and executive areas,
  • materials, detailing, contingencies and specification cost.
benchmark: PLN 8,613/m² Ecoffices base: PLN 5,200/m²
Market levelPoland / Warsaw benchmarkEcoffices variantEcoffices baseEcoffices CAPEX DeltaDifference for 1,000 m²Main areas to analyse
Low level806 EUR/m²
PLN 3,465.80/m²
Eco StartPLN 2,260/m²PLN 1,205.80/m²approx. PLN 1.21mcore scope, MEP systems, retention, landlord responsibility.
Medium level1 313 EUR/m²
PLN 5,645.90/m²
Eco FlowPLN 3,080/m²PLN 2,565.90/m²approx. PLN 2.57mworkplace programme, meeting rooms, AV/IT, acoustics, furniture, equipment and material specification.
High level2 003 EUR/m²
PLN 8,612.90/m²
Eco SignaturePLN 5,200/m²PLN 3,412.90/m²approx. PLN 3.41mtechnology, representative specification, client-facing areas, detailing, materials and contingencies.
Ecoffices CAPEX Delta definition

Ecoffices CAPEX Delta is the difference between the market benchmark for all-in entry cost and the Ecoffices base. The Delta identifies the part of the budget that should be analysed before design approval. It is not a guarantee of savings, but a tool for scope control, negotiation and CAPEX rationalisation.

Poland / Warsaw benchmark

Low, medium and high benchmarks provide a market reference for all-in entry cost

The Poland / Warsaw data shows three levels of the market benchmark for all-in entry cost: 806 EUR/m² for the low level, 1 313 EUR/m² for the medium level and 2 003 EUR/m² for the high level. Using a working rate of 4.30 PLN/EUR, these convert to approximately PLN 3,466/m² , PLN 5,646/m² and PLN 8,613/m².

In the Ecoffices Model these values are not treated as target project prices, but as reference points. Only the comparison of all-in entry-cost benchmark with the Ecoffices base reveals Ecoffices CAPEX Delta: the amount that should be analysed across scope, specification, technology, retention, landlord contribution and additional costs.

Poland / Warsaw benchmark converted to PLN

Values in PLN/m² using a working rate of 4.30 PLN/EUR.

Low level
PLN 3,466/m²
Medium level
PLN 5,646/m²
High level
PLN 8,613/m²
Low level → Eco Start
  • benchmark rynku: 806 EUR/m²,
  • converted: PLN 3,465.80/m²,
  • Ecoffices base: PLN 2,260/m²,
  • Ecoffices CAPEX Delta: PLN 1,205.80/m².
Medium level → Eco Flow
  • benchmark rynku: 1 313 EUR/m²,
  • converted: PLN 5,645.90/m²,
  • Ecoffices base: PLN 3,080/m²,
  • Ecoffices CAPEX Delta: PLN 2,565.90/m².
High level → Eco Signature
  • benchmark rynku: 2 003 EUR/m²,
  • converted: PLN 8,612.90/m²,
  • Ecoffices base: PLN 5,200/m²,
  • Ecoffices CAPEX Delta: PLN 3,412.90/m².
Ecoffices base vs all-in entry cost

The cost base and all-in entry cost describe two different decision levels

The Ecoffices base structures the project class. It is the starting point for discussions about budget, scope and specification. All-in entry cost is broader: it may include additional scope, technologies, FF&E, contingencies, logistics, building-specific requirements, programme pressure and items that are not always visible in a simplified cost-per-square-metre figure.

These values should not be treated as contradictory. The base answers what project class we are in. All-in entry cost answers what the full budget may be for a ready-to-use office after additional layers of scope and risk are included.

Ecoffices base
  • structures the specification class,
  • sets the budget starting point,
  • segments projects into Eco Start, Eco Flow and Eco Signature.
All-in entry cost
  • shows the broader cost of preparing the office,
  • includes more technical and organisational layers,
  • better reflects the budget pressure of the whole decision.
Key distinction

A single cost-per-square-metre figure without a defined scope is dangerous. Ecoffices separates the variant base, all-in entry cost, landlord contribution, tenant-side cost and total cost of the decision over time. The documentation required for comparable pricing is explained in our article on office design cost.

Fit-out specifications

Eco Start, Eco Flow and Eco Signature structure scope, not only price

The Ecoffices cost variant describes project complexity: workplace programme, number of rooms, amount of glazing, acoustic requirements, MEP changes, technology, material specification and programme risk. This means the price discussion begins with the scope.

Eco Start
  • limited number of enclosed rooms,
  • simpler finishes,
  • minimal HVAC and MEP changes,
  • basic technology layer.
Eco Flow
  • greater emphasis on meetings and collaboration,
  • partial glazing and improved acoustics,
  • more developed shared areas,
  • stronger AV/IT and user specification.
Eco Signature
  • high proportion of meeting rooms and glazing,
  • high material specification,
  • dedicated MEP systems and advanced AV/IT,
  • client-facing areas, wellbeing, ESG and representative functions.
Reinstatement cost

Office entry cost should be assessed together with exit cost

Office entry budget is only one side of the decision. The other side is reinstatement cost, strip-out, adaptation after the previous tenant and preparing the space for the next leasing cycle. These costs can materially change the economics of relocation or renegotiation.

The benchmark’s average reinstatement-cost layer starts at approximately PLN 576/m² for Eco Start and approximately PLN 787/m² for Eco Flow. In practice, the cost depends on the lease, specification, strip-out scope, technical condition and whether existing elements can be reused.

Entry cost
  • fit-out of new space,
  • adaptation after the previous tenant,
  • FF&E, AV, IT and commissioning.
Exit cost
  • reinstatement,
  • strip-out and preparation of the premises,
  • cost of lost asset retention.
Tenant and landlord decisions

CAPEX affects effective rent, landlord contribution and total lease cost

For the tenant, the CAPEX benchmark shows whether a lease offer remains attractive after entry cost is added. Lower rent does not always mean a cheaper decision if the space requires high preparation cost, a long programme, a significant cash peak or expensive reinstatement of the previous location.

For the landlord, the CAPEX benchmark shows the real cost of bringing space to a competitive standard. Vacancy is not just floor area to lease; it is a product that must pass tests of fit, budget, specification and time. The impact of the responsibility model on cost and coordination is shown in our comparison of Design & Build and the traditional delivery model.

Tenant
  • calculates entry cost,
  • compares lease scenarios,
  • checks peak cash requirement and total lease cost.
Landlord
  • assesses the cost of commercialisation,
  • structures landlord contribution,
  • repositions vacant space.
Management
  • compares CAPEX with rent and lease term,
  • decides on specification,
  • controls budget and programme risk.
Ecoffices methodology

How does Ecoffices calculate CAPEX Delta?

Ecoffices CAPEX Delta is calculated as the difference between the Poland / Warsaw all-in entry-cost benchmark and the Ecoffices base for a comparable office specification. Benchmark values in EUR/m² are converted to PLN/m² using a working rate of 4.30 PLN/EUR.

The low level is compared with Eco Start, the medium level with Eco Flow and the high level with Eco Signature. The result is not a guaranteed saving. It is an amount requiring analysis of scope, technology, specification, MEP systems, furniture and equipment, AV/IT, retention, landlord contribution and contingencies. The risks of projects disconnected from budget are discussed in our article why an office design fails to reach construction.

1. Benchmark
  • low level: 806 EUR/m²,
  • medium level: 1,313 EUR/m²,
  • high level: 2,003 EUR/m².
2. Ecoffices base
  • Eco Start: PLN 2,260/m²,
  • Eco Flow: PLN 3,080/m²,
  • Eco Signature: PLN 5,200/m².
3. Ecoffices CAPEX Delta
  • all-in entry-cost benchmark minus Ecoffices base,
  • scale in PLN/m² and for 1,000 m²,
  • area for budget analysis.
Methodology note

The values in this report are benchmarks intended for scenario comparison. They are not a construction offer, investment cost estimate or price guarantee. A project-specific quotation requires analysis of the space, programme, starting condition and technical scope.

Related Ecoffices tools

Translate the CAPEX benchmark into your own office decision

The market benchmark provides a reference point. Ecoffices calculators translate it into a specific decision: fit-out cost, total lease cost, workplace capacity and the environmental impact of refurbishment.

FAQ

Frequently asked questions about Ecoffices CAPEX Delta

What is Ecoffices CAPEX Delta?

Ecoffices CAPEX Delta is the difference between the market benchmark for all-in entry cost and the Ecoffices cost base for a comparable office specification. It is not a guaranteed saving, but a measurable part of the budget that should be analysed before CAPEX approval.

How does the Ecoffices base differ from all-in entry cost?

The Ecoffices base structures the project class and budget starting point. All-in entry cost is a broader market benchmark that may include additional scope, technology, logistics, FF&E, contingencies and local cost pressure.

Is Ecoffices CAPEX Delta a guaranteed saving?

No. Ecoffices CAPEX Delta is not a guaranteed saving or discount. It is an amount requiring analysis of scope, MEP systems, technology, AV/IT, furniture and equipment, retention, landlord contribution, materials, contingencies and specification.

Is the CAPEX benchmark a construction offer?

No. The CAPEX benchmark is an indicative data layer for comparing scenarios. A specific quotation depends on floor area, starting condition, programme, specification, MEP systems, programme and technical risk.

What is the Ecoffices CAPEX Delta for 1,000 m²?

For 1,000 m², Ecoffices CAPEX Delta is approximately PLN 1.21m for Eco Start, PLN 2.57m for Eco Flow and PLN 3.41m for Eco Signature. These amounts should be analysed and defended during budgeting; they are not declared automatic savings.

Author of the report and CAPEX model

Piotr Makowski

Active in the office market since 2008 and a co-creator of Ecoffices for the past decade. Works on fit-out projects from initial assumptions through handover and is responsible for budgets, pricing and cost optimisation, translating design ideas into real scope, programme and CAPEX.

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JAK MOŻEMY
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