Investor guide · office fit-out quote comparison 2026

Hard fit-out vs all-in: why can quotes for the same office differ by hundreds of PLN per m²?

Two quotes for the same office can look similar while covering completely different scopes. This guide explains what the price really includes, how much may still be missing before the office is ready to use, and how floor area affects cost per m². The conclusions come from consistently defined scenarios for offices from 500 to 2,500 m².

Role Office fit-out budgets and pricing
Typical budget gap 48.5% all-in above hard fit-out price
How much of the budget hard fit-out covers 67.3% of the full all-in cost
Saving through retention −23.1% in a comparable scenario
Check your scenario
Modern open-plan office
The same floor area, a completely different offer scope compare the final outcome first, then compare price
Key figures

The hard fit-out price often needs almost half as much budget again to reach all-in

Across the analysed dataset, the difference between hard fit-out price and the budget required to make the office fully operational ranged from 22.2% do 84.2%. The median is 48.5%, or approximately PLN 940/m².

It is a practical map of scope, responsibility and budget. It shows how office-preparation cost changes when the initial price includes different shares of furniture, technology, MEP works, logistics, handover, contingency and responsibility for completing the whole process.

Range of possible budget gap 22,2–84.2%

The higher the specification and the more items purchased separately, the wider the gap between initial price and final budget.

Budget covered by hard fit-out 54,3–81.9%

Shows whether the offer covers most costs or only the beginning of the expenditure required to open the office.

Missing budget per m² PLN 268–3,169

Across the analysed office sizes, this represents approximately PLN 0.2m to PLN 5.9m of cost outside the initial price.

Carbon footprint of the scenarios 166.5 kg CO₂e/m²

The comparison also shows how specification, floor area and reuse affect embodied carbon.

Scope first, price second

If two offers include different elements and allocate responsibility differently, a lower rate does not mean a cheaper office. First align the required final outcome; only then compare PLN/m².

How to use the guide

The data shows which decisions genuinely change the office budget

We compare five office sizes: 500, 750, 1 000, 1 500 i 2 500 m². The same calculation logic is used for each, with explicit scale factors showing how fixed costs spread across smaller or larger floor areas.

Fixed TCO assumptions are: a 60-month lease, rent of PLN 94/m² per month, service charges of PLN 32/m², five rent-free months, landlord contribution of PLN 1,050/m², logistics scaled to floor area and Eco Release exit cost of PLN 576/m².

The model compares how floor area, specification, starting condition, retention, working model and programme affect cost, workplace capacity and carbon footprint.

Warsaw office building with Shell & Core space before fit-out begins
The starting condition of the space determines work scope, budget and the time required to make the office operational.
Interactive data cross-section See which decisions change the result most

Choose a decision dimension and a metric. The chart compares average values for each option while retaining the full cross-section of all other assumptions.

Specification Average all-in budget

What do hard fit-out and all-in mean in this guide?

Here, hard fit-out includes the full core construction scope, 80% of MEP systems and 15% of risk/completion costs. FF&E, AV/IT and part of logistics, contingency, handover and programme impacts remain outside the price. All-in includes every cost layer required to achieve the intended outcome for the selected specification.

The market uses many package names, so the scope schedule is what matters in practice. This guide uses one clear split to answer a simple question: how much needs to be added when offers include different elements of the same office?

Core scope and design

Check whether the price includes construction works, design, quantities and coordination of all disciplines.

MEP systems

Check not only installation but also controls, balancing, testing and commissioning.

FF&E / AV / IT

Define who procures furniture, joinery, network infrastructure, AV equipment and meeting-room equipment.

Risk and completion

Include logistics, as-built documentation, handover, contingency and the cost of taking on delivery risk.

The model starts with Ecoffices base values: PLN 2,260/m² and 7 m²/person for Eco Start, PLN 3,080/m² and 9 m²/person for Eco Flow, and PLN 5,200/m² and 12 m²/person for Eco Signature. This common base is then adjusted for floor area, retention, starting condition, working model and programme.

Missing budget

Offer Delta shows how much needs to be added before the office is genuinely ready to use

Construction, finishing and MEP works during office fit-out
The full office budget includes not only visible finishes but also MEP systems, commissioning, logistics and handover.
Average budget gap 48.5%

Typical additional budget required above hard fit-out price.

Average scope coverage 67.3%

The average share of the full all-in budget covered by a hard fit-out offer.

Average Offer Delta PLN 1,160/m²

The average amount that needs to be added to move from base works to a ready-to-use office.

How the full budget is split Hard fit-out + additional budget
67.3%included in hard fit-out
32.7%to be added through FF&E, technology, logistics and completion
Full model range from 22.2% to 84.2%
22.2%
48.5%
84.2%
What most often creates Offer Delta average composition of the missing budget
  • 6.4%core-scope completion
  • 17.6%MEP systems and commissioning
  • 56.8%FF&E, AV i IT
  • 19.2%risk, logistics and completion

Offer Delta shows the additional budget required to move from the basic construction scope to a finished, operational office. It makes clear which part of the cost is already included and which part will sit in FF&E, technology, logistics and process completion.

On average, hard fit-out price covered 67.3% of the full budget. Roughly one third of cost therefore sat in other procurement packages or investor-side decisions. In more complex scenarios, the basic scope fell to 54.3% of the full all-in budget.

The higher the specification, the more carefully you should check exclusions

At higher specifications, a larger share of budget comes from joinery, AV/IT, acoustics, detailing, technology and client-facing areas. These are the items most often outside the base construction price.

Impact of specification

The higher the specification, the less the construction price alone tells you

As specification rises, so does the share of furniture, technology, acoustics, joinery and detailing. Before choosing an offer, check whether the price covers the complete outcome rather than only the construction package.

Warsaw office completed with high-quality materials at an upgraded specification
At higher specification levels, materials, joinery, technology and detailing account for an increasing share of cost.
Eco Start average coverage 75.3%
33.0%
Eco Flow average coverage 67.1%
49.3%
Eco Signature average coverage 59.4%
68.6%
Eco Start 33.0% gap

Average: PLN 1,594/m² hard fit-out and PLN 2,123/m² all-in. Check FF&E, full MEP commissioning and logistics in particular.

Eco Flow 49.3% gap

Average: PLN 1,935/m² hard fit-out and PLN 2,893/m² all-in. Meeting rooms, AV/IT, acoustics, glazing and technical coordination are the most common exclusions.

Eco Signature 68.6% gap

Average: PLN 2,892/m² hard fit-out and PLN 4,885/m² all-in. The key items are FF&E, technology, detailing and responsibility for the complete outcome.

For a representative office, do not compare walls, ceilings and basic MEP systems alone. The largest differences usually come from FF&E, technology, detailing quality and the level of responsibility for the final result.

Savings through reuse

Well-planned retention can reduce CAPEX by 23.1% and carbon footprint by 34.5%

Savings do not come from keeping everything. Retain only elements that meet requirements, can be safely integrated into the new layout and cost less to adapt than to replace.

Impact on CAPEX −23.1%

Average CAPEX reduction where valuable existing elements could be reused.

Impact on CO₂e −34.5%

Less strip-out and fewer new deliveries mean lower embodied carbon and less waste.

Former-tenant space −47.1% CO₂e

Former-tenant space offers the greatest emissions-reduction potential when existing elements remain technically usable.

Former-tenant space reduced average CAPEX by 12.0% versus new fit-out and reduced carbon footprint by as much as 47,1%. Environmental benefit can therefore exceed the financial saving, particularly when retained elements require repair or relocation.

In the most extreme comparison, refurbishment with high retention had a carbon footprint approximately 65.4% lower than new fit-out with low retention. Before retaining an existing layout, check its functionality, MEP systems and future flexibility — otherwise today’s saving may return as the cost of another rebuild.

Measure recovered value, not the number of retained elements

Subtract strip-out, repair, relocation, integration, limited-warranty and technical-risk costs from the value of the retained element. Only the net result shows whether retention genuinely pays.

More practical guidance is available in our office fit-out carbon-footprint report and our guide to office relocation or refurbishment.

Hybrid: cost or saving?

Hybrid work saves money only when the space is used more efficiently

At the same floor area, the hybrid scenario increased CAPEX by an average of 6,0%. The reason is additional meeting rooms, stronger AV/IT, acoustics and solutions that allow multiple teams to use the same space.

With a 0.70 desk-sharing ratio, the same floor area can support on average 42,4% more employees, reducing CAPEX per supported person by approximately 25,6%.

Efficiently planned Warsaw office reducing occupancy cost
A hybrid model produces savings only when the workplace programme and floor area match actual attendance.
Scenario CAPEX +6.0%

Higher initial budget funds technology, acoustics and flexible functions.

Supported employees +42.4%

The same floor area can support more employees.

CAPEX / employee −25.6%

Effective desk sharing lowers cost per employee.

TCO / present person +10.6%

You pay for the whole floor area even when fewer people use it each day.

Track both metrics. Cost per supported person shows how many employees the office can serve. Cost per present person reveals whether too much space is being maintained. When attendance falls while floor area stays unchanged, user cost rises.

Hybrid Workplace Resilience Index helps combine these two perspectives. The greatest benefit comes when floor area, desks, meeting rooms, technology and attendance rules are designed as one system.

Programme vs total cost

Fast-track increases construction cost but can reduce double rent

A faster programme requires more parallel teams, procurement with less freedom of choice, additional coordination and greater change risk. Under the model assumptions, this increased CAPEX by 8% and carbon footprint by 4%.

Faster occupation reduced the period of paying for two premises from three months to one and a half months. As a result, five-year TCO increased by only 0,5%.

View over Warsaw from an office building during noisy works
Fast-track requires agreed noisy-work hours, building logistics and parallel working by multiple teams.
+8.0% CAPEX

Premium for additional resources, faster procurement and higher risk.

+4.0% CO₂e

More transport and less time to optimise material selection.

−1.5 months of overlap

Fewer months of double rent and service charges.

+0.5% TCO

Higher construction cost is partly offset by faster office opening.

When assessing fast-track, compare the construction premium with delay cost, double rent and business disruption. A fast programme makes sense when design decisions are closed. Without that, speed increases changes, downtime and costly emergency procurement.

Where differences hide

12 places where a cheaper offer can shift cost back to the investor

Work through these points before selecting a contractor. They help distinguish a genuine saving from a price reduced by missing scope, different assumptions or risk transferred to the investor.

01 Check what documentation the price is based on

A price based on a concept plan will not be as accurate as one based on detailed design and verified quantities. Less information means more assumptions, contingency and later adjustment.

02 Compare the same starting condition

Shell & Core, Cat A and former-tenant space require different strip-out, repairs and MEP works. The same floor area does not mean the same scope.

03 Ask for an exact definition of hard fit-out

One contractor may include commissioning and documentation while another includes only physical modifications. Compare scope schedules, not package names.

04 Include technical systems that are invisible in the render

HVAC, controls, fire safety, power, network infrastructure, AV and testing can materially increase budget without changing the appearance of the interior.

05 Align the workplace programme

Every additional meeting room, booth or office increases walls, doors, MEP systems, devices and controls. Compare offers for the same layout.

06 Calculate the real value of retention

Check whether retained-element pricing includes repair, relocation, missing parts, integration and limited-warranty risk.

07 Collect all assumptions and exclusions

Night work, building-manager comments, making good after strip-out, testing, balancing and logistics often appear only after the offer is selected. Assign them to a budget before that point.

08 Include building requirements

Fit-out guidelines, BMS, FAS, VAS, sprinklers, the fire strategy and handover procedures can trigger material cost. Verify them before price is fixed.

09 Compare the same programme

Fast-track requires different resources, procurement and sequencing. A shorter programme means a different mobilisation strategy, higher delivery pressure and a different time-risk profile.

10 Price the contract conditions

Lump-sum obligations, penalties, warranties, retention and long payment terms affect price. A cheaper offer may simply transfer part of the risk back to the investor.

11 Close decisions before construction

Late changes cause redesign, cancelled orders, downtime and remobilisation. The cheapest change is the one approved before construction begins.

12 Use the same PLN/m² denominator

Check whether the rate is based on leased area, net area, the whole floor or only the refurbished zone. Without a common denominator, PLN/m² is misleading.

This approach follows the logic of AACE cost-estimate classification and RICS measurement principles: a reliable comparison requires a similar level of information, a common cost structure and the same measurement basis.

Check your scenario

Set the office parameters and see what is missing from the all-in budget

Choose floor area, specification, starting condition, retention level, working model and programme. You will see an indicative gap between hard fit-out price and the full budget, together with the cost layers outside the offer.

Selected scenario
Hard fit-out price PLN/m² net
All-in budget PLN/m² net
Missing budget
Offer scope coverage hard fit-out ÷ all-in
Supported employees based on safe capacity
CAPEX / employee PLN net
Carbon footprint kg CO₂e/m²
TCO / present person PLN per year
Budget-gap breakdown What remains outside the hard fit-out price?
Hard fit-out price
Design and core scope
MEP systems
FF&E / AV / IT
Risk, logistics and handover
Scenario overview A representative data cross-section visible immediately

The initial set shows different office sizes, specifications, starting conditions, retention levels, working models and programmes. Filters let you move directly to the relevant group without foregrounding the record count.

Data cross-section
IDFloor areaH / A / C / P scaleSpecificationConditionRetentionWorking modelProgrammeHard fit-outAll-inGapBudget coverageCO₂e/m²EmployeesTCO / present person
EOS-0001500 m²×1,070 / ×1,120 / ×1,040 / ×0,960Eco Startnew fit-outLow retentionTraditionalStandard1994263232,0%75,8%198,16318 479
EOS-0032500 m²×1,070 / ×1,120 / ×1,040 / ×0,960Eco Flowformer tenantHigh retentionHybridFast-track1705278063,0%61,3%93,37025 572
EOS-0039500 m²×1,070 / ×1,120 / ×1,040 / ×0,960Eco Signaturenew fit-outHigh retentionHybridStandard2812493975,6%56,9%227,35242 632
EOS-0060750 m²×1,030 / ×1,055 / ×1,020 / ×0,980Eco Startformer tenantLow retentionHybridFast-track1757249842,1%70,4%109,013719 025
EOS-0069750 m²×1,030 / ×1,055 / ×1,020 / ×0,980Eco Flownew fit-outHigh retentionTraditionalStandard1793260045,0%69,0%163,37523 167
EOS-0096750 m²×1,030 / ×1,055 / ×1,020 / ×0,980Eco Signatureformer tenantHigh retentionHybridFast-track2454442180,2%55,5%122,67939 699
EOS-01091000 m²×1,000 / ×1,000 / ×1,000 / ×1,000Eco Startformer tenantHigh retentionTraditionalStandard1262159126,1%79,3%65,913115 894
EOS-01151000 m²×1,000 / ×1,000 / ×1,000 / ×1,000Eco Flownew fit-outLow retentionHybridStandard2286339548,6%67.3%249,414526 690
EOS-01381000 m²×1,000 / ×1,000 / ×1,000 / ×1,000Eco Signatureformer tenantLow retentionTraditionalFast-track3066514067,6%59,7%180,07637 786
EOS-01521500 m²×0,980 / ×0,965 / ×0,990 / ×1,020Eco Startnew fit-outHigh retentionHybridFast-track1462199736,7%73,2%131,028617 273
EOS-01691500 m²×0,980 / ×0,965 / ×0,990 / ×1,020Eco Flowformer tenantLow retentionTraditionalStandard1952272039,4%71,8%128,015622 566
EOS-01801500 m²×0,980 / ×0,965 / ×0,990 / ×1,020Eco Signaturenew fit-outLow retentionHybridFast-track3449597473,2%57,7%343,816543 129
EOS-02072500 m²×0,960 / ×0,930 / ×0,980 / ×1,040Eco Startformer tenantHigh retentionHybridStandard1223156828,2%78,0%65,948616 497
EOS-02102500 m²×0,960 / ×0,930 / ×0,980 / ×1,040Eco Flownew fit-outLow retentionTraditionalFast-track2238321743,8%69,6%249,226522 819
EOS-02372500 m²×0,960 / ×0,930 / ×0,980 / ×1,040Eco Signatureformer tenantHigh retentionTraditionalStandard2198340554,9%64,6%111,019831 665
EOS-0043500 m²×1,070 / ×1,120 / ×1,040 / ×0,960Eco Signatureformer tenantLow retentionHybridStandard3217565075,6%56,9%183,65245 119
EOS-01281000 m²×1,000 / ×1,000 / ×1,000 / ×1,000Eco Flowformer tenantHigh retentionHybridFast-track1594248255,8%64,2%89,814523 928
EOS-01932500 m²×0,960 / ×0,930 / ×0,980 / ×1,040Eco Startnew fit-outLow retentionTraditionalStandard1789218622.2%81.9%186,734116 292
Showing a representative cross-section of scenarios.
Step-by-step comparison

10 steps that protect the budget from missing scope

01 Confirm the starting condition

Confirm the condition of the space, available documentation and which elements can genuinely be retained.

02 Define one common final outcome

Define whether contractors are pricing construction works only, a ready-to-use office or the full process including technology, handover and transfer.

03 Separate the four cost layers

Separate core scope, MEP systems, FF&E/AV/IT and risk/logistics/handover.

04 Compare design and quantities

Compare documentation level, quantities, material specification and whether the price includes full testing and commissioning.

05 Align assumptions and exclusions

Assign every exclusion to a specific contract, budget or contingency. Unowned scope almost always becomes an extra cost later.

06 Include building requirements

Include required approvals, fees, supervision, logistics, testing, controls and as-built documentation.

07 Align programmes

Compare the same completion date, working hours, phasing and building-access conditions.

08 Read the contract before selection

Check lump-sum obligations, penalties, warranties, payment terms, variation rules and allocation of responsibility.

09 Connect CAPEX with test-fit and TCO

A cheaper fit-out can become more expensive if it requires more floor area or produces a higher workstation cost over five years.

10 Only now compare PLN/m²

Only after scope, risk and floor-area basis are aligned does the rate per m² become a reliable selection criterion.

Before signing

16 questions to ask before selecting a contractor

Does every offer assume the same starting condition?

Is every price calculated on the same floor-area basis and denominator?

Are architectural design and all required disciplines included?

Do all offers retain the same existing elements?

Does retention cost include repair, relocation, integration and risk?

Does HVAC include balancing, controls, measurements and commissioning?

Are fire safety, FAS, VAS, BMS and sprinklers priced to the same scope?

Does FF&E include furniture, joinery, delivery and installation?

Does AV/IT include complete meeting-room technology and network infrastructure?

Are fit-out guidelines and landlord requirements included?

Do both offers include the same night-work and logistics assumptions?

Is the full list of assumptions, exclusions and optional items stated?

Does the programme include design, approvals, procurement, construction and handover?

Does the contract provide a mechanism for scope that cannot be known before strip-out?

Is contingency included, shown separately or left to the investor?

Will the office be ready to use at completion, or merely constructed?

What to remember

The lowest rate wins only when it leads to the same ready-to-use office

Hard fit-out can be a good choice when you have your own design, procure FF&E and AV/IT separately and have a team capable of coordinating all packages. Before comparing it with an all-in offer, add the cost of the remaining contracts, interface risk and coordination time.

In the model, the median gap was 48.5%. The gap increases with specification, technology and programme pressure, and also depends on floor area. Retention can reduce CAPEX and carbon footprint, but only after technical verification. Hybrid work lowers cost per supported employee only when floor area and programme match actual attendance.

The safest sequence is simple: first define the final outcome, starting condition, technical scope, responsibility and programme. Then calculate full CAPEX and TCO. Compare the rate per m² only at the end.

The most expensive scope is often the scope assigned to nobody.

Missing responsibility, an unresolved decision or an item left ‘to be agreed’ usually returns when implementation is already expensive and delays the project.

PM
Author of the guide and model

Piotr Makowski

Active in the office market since 2008. At Ecoffices, responsible for project budgets and pricing. Helps investors connect business requirements, design and construction scope into one predictable process.

View author on LinkedIn
Model methodology

How does the model calculate results and how should it be used?

The model creates a consistent picture of the relationships between investment decisions. Its purpose is to show the relationship between floor area, scope, specification, retention, programme, workplace capacity and total decision cost. Every scenario uses the same mechanism, making it easy to compare the effect of a single change on the overall investment.

Ecoffices model base
  • Eco Start: PLN 2,260/m² i 7 m²/os.
  • Eco Flow: PLN 3,080/m² i 9 m²/os.
  • Eco Signature: PLN 5,200/m² i 12 m²/os.
  • Base carbon footprint: 123.7 / 158.8 / 212.6 kg CO₂e/m².
  • TCO model: 60 months, PLN 94 + 32/m²/month.
  • Landlord contribution: PLN 1,050/m².
  • Eco Release exit cost: PLN 576/m².
Scenario mechanics
  • Office sizes: 500, 750, 1,000, 1,500 and 2,500 m².
  • Hard fit-out PLN/m² factor: 1.070 / 1.030 / 1.000 / 0.980 / 0.960.
  • All-in PLN/m² factor: 1.120 / 1.055 / 1.000 / 0.965 / 0.930.
  • CO₂e/m² factor: 1.040 / 1.020 / 1.000 / 0.990 / 0.980.
  • Capacity-efficiency factor: 0.960 / 0.980 / 1.000 / 1.020 / 1.040.
  • Safe capacity: 92% of physical capacity.
  • Hybrid desk ratio: 0.70.
  • Attendance: 85% traditional and 55% hybrid.
  • Fast-track: +8% CAPEX and 1.5 months less lease overlap.
  • Hard fit-out: full base, 80% MEP, 15% completion layer.
  • All-in: all four cost layers.

Cost weights for Eco Flow and Eco Signature and the multipliers for starting condition, retention, working model, programme and scale work identically across all scenarios. This keeps the model consistent and shows the direction and magnitude of change whether one decision or a full set of assumptions changes.

How should the impact of floor area be read? On smaller offices, mobilisation, design, coordination, logistics and commissioning costs are spread over fewer square metres, so the unit rate rises. Larger offices create a moderate scale benefit and better capacity efficiency. That is why the same office quality can have a different cost per m² at 500 m² and 2,500 m².

The carbon model is calibrated to Ecoffices report data. For Eco Start it is approximately 66 kg CO₂e/m² for refurbishment with high retention and approximately 192 kg CO₂e/m² for new fit-out with low retention; for Eco Flow, approximately 85 and 245 kg CO₂e/m² respectively.

How to use the model best

It provides the greatest value when preparing the brief, aligning scope, discussing requirements with contractors and selecting the delivery model. The next step is to translate the selected scenario into test-fit, survey, detailed design and a quotation for the actual space.

Next step after comparing offers

Align the scope. Calculate your own scenario.

A hard fit-out versus all-in comparison only makes sense after the same final outcome has been defined. These tools translate the article’s assumptions into floor area, CAPEX, TCO and CO₂e for a specific office.

Programme Scope CAPEX TCO

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