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The type of incentives offered ultimately affect the value of the property. A one off $100,k fit out incentive can be an expense to the lessor however justifies an above market rent whereas a $100k rent free reducees the rental return and erodes value without a benefit going to the owner...

But these are generally borne by the tenant or taken from the bank guarantee

To answer the OP, you will have the commercial rate applied. You've hit the nail on the head - essentially the more sophisticated the tenant or the larger the facility the more likely that the tenant will be paying their share of the outgoings. A gross lease is inclusive of most outgoings...