投资报酬率，经济学名词，指投资后所得的收益与成本间的百分比率。

投资报酬率一般可分为总报酬率和年报酬率。总报酬率是不论资金投入时间，直接计算总共的报酬率，亦即：总报酬率=利润/投入成本。

年报酬率则是计算平均资金投入一年所得到的报酬率，又可以分为两类：

Return on investment (ROI) is the benefit to an investor resulting from an investment of some resource. A high ROI means the investment gains compare favorably to investment cost. As a performance measure, ROI is used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments. In purely economic terms, it is one way of considering profits in relation to capital invested.