Sample portions are marketing, but they cost money. Many entrepreneurs give away samples without calculating what it costs. You need to factor these costs into your regular sales, otherwise you'll earn less than you think.
Why factor in sample portion costs?
Sample portions seem free, but they're not. Every sample costs ingredients, labor, and time. If you don't factor this in, this cost item gets hidden in your food cost.
⚠️ Heads up:
Many entrepreneurs think: "It's just a small bite." But 100 bites per day × 300 days = 30,000 portions per year. That adds up.
Calculate the real cost of sample portions
A sample portion is usually smaller than a regular portion, but it's not free. Work out what it really costs:
- Ingredient costs: Usually 30-50% of a regular portion
- Packaging: Container, spoon, napkin
- Labor time: Scooping, handing out, cleaning up
- Waste: Samples that don't get eaten
💡 Example:
You're giving away pasta samples at a food truck event:
- Regular portion costs €4.50 in ingredients
- Sample is 40% of regular portion: €1.80
- Container + spoon: €0.15
- Labor time (30 sec × €15/hour): €0.13
Total per sample: €2.08
Two ways to factor in costs
You can account for sample portion costs in two ways:
Method 1: Markup on all sales
Distribute the total sample costs across your regular sales. This increases your food cost by a fixed percentage.
💡 Example calculation:
Monthly situation:
- 1,000 samples given × €2.08 = €2,080
- 2,500 regular portions sold
- Extra cost per sale: €2,080 ÷ 2,500 = €0.83
Your food cost increases by €0.83 per dish
Method 2: Calculate conversion ratio
Measure how many samples lead to a sale. Then you can attribute sample costs to the actual sales they generate.
- If 1 in 5 samples leads to a sale, each sale costs 5× the sample cost
- At €2.08 per sample: €2.08 × 5 = €10.40 extra cost per conversion
- You add this €10.40 to your regular cost price
Samples as investment or as loss?
The question is: do samples generate enough extra sales to justify the cost?
💡 Break-even calculation:
Sample costs €2.08, your selling price is €16.50:
- Gross margin per sale: €16.50 - €4.50 = €12.00
- Break-even: €2.08 ÷ €12.00 = 17.3%
If more than 17% of your samples lead to a sale, you're making money on it
Practical tips for sample control
Keep track of how many samples you give away and what it generates:
- Count samples: How many containers do you use per day?
- Measure conversion: How many people buy after a sample?
- Vary timing: Samples during lunch vs. dinner have different conversion rates
- Limit portion size: A smaller sample is often just as effective
⚠️ Heads up:
Samples can become addictive. "Free food" always attracts people, but not always buyers. Always measure conversion.
How do you factor in sample costs? (step by step)
Calculate cost per sample
Add up ingredients, packaging, and labor time. Work out what one sample really costs, including samples that get thrown away.
Measure your conversion ratio
Track for 2 weeks: how many samples do you give away and how many sales does it generate? Calculate the percentage.
Factor into selling price
Divide sample costs by conversion percentage. Add this amount to your regular cost price to get your real food cost.
✨ Pro tip
Track for one week how many samples you give away and how much extra sales it generates. Many entrepreneurs are shocked by the real costs and conversion ratio.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
Do I need to calculate VAT on samples?
No, samples are not a sale so no VAT is due. However, you do include the VAT-free purchase costs in your cost price.
How small should a sample be to still be effective?
A sample of 30-40% of your regular portion is usually enough. People taste the flavor, but don't need to be full.
What if I give samples of dishes I don't sell?
Then they're pure marketing costs. Factor them into all sales, not into specific dishes.
Is 1 in 5 conversion a good ratio for samples?
It depends on your margin. With high margins, 1 in 10 can already be profitable. With low margins you need 1 in 3.
Do I need to include samples in my HACCP records?
Yes, samples are food and fall under the same food safety requirements as regular portions.
📚 Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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