Cost price of tasting menus or

Quick answer

56% of fine dining restaurants underestimate their tasting menu costs by at least 15%. Each course combines multiple ingredients, garnishes, and specialty items that quickly add up. Most establishments guess rather than calculate, unknowingly eroding their margins on these premium offerings.

56% of fine dining restaurants underestimate their tasting menu costs by at least 15%. Each course combines multiple ingredients, garnishes, and specialty items that quickly add up. Most establishments guess rather than calculate, unknowingly eroding their margins on these premium offerings.

Why tasting menus threaten your margin

A tasting menu feels profitable: you charge €65 for 5 courses. That seems like solid money. But each course contains ingredients that accumulate rapidly. Plus guests expect premium components and flawless presentation.

⚠️ Watch out:

Many restaurants calculate €3-4 in ingredients per course and think: 5 × €4 = €20 cost price. But they forget garnishes, sauces, oil and special ingredients. The actual cost price is often around €28-35.

The cost structure of a tasting menu

A tasting menu consists of multiple components that all cost money:

Main ingredients per course (fish, meat, vegetables)
Garnishes and decoration (microgreens, edible flowers)
Sauces and emulsions (often expensive ingredients like truffle)
Special products (seaweed, special vinegars, gelling agents)
Bread and amuses (often forgotten in the calculation)

? Example 5-course tasting:

Course 1 - Amuse (oysters): €4.20

Course 2 - Fish (sea bass): €6.80
Course 3 - Meat (duck): €8.40
Course 4 - Cheese (goat cheese): €3.60
Course 5 - Dessert (chocolate): €5.20
Bread + butter: €1.80

Total cost price: €30.00

Calculate wine flights separately

For wine flights you calculate a separate cost price. Wine carries different margins than food and falls under 21% VAT (not 9%). This is a pattern we see repeatedly in restaurant financials - establishments mixing food and beverage calculations incorrectly.

Standard glass: 12.5 cl per wine
Tasting portion: 7.5-10 cl per wine
Common wine margin: 200-300% markup on purchase

? Example wine flight (5 wines):

Wine 1 (10 cl): €3.20
Wine 2 (10 cl): €4.60
Wine 3 (10 cl): €6.80
Wine 4 (10 cl): €4.20
Wine 5 (10 cl): €5.40

Total wine cost price: €24.20

Calculate total food cost

For the total food cost you add food and beverage together, then divide by the selling price excluding VAT.

? Complete calculation:

Selling price: €65 (food) + €45 (wine) = €110 incl. VAT

Food excl. VAT: €65 ÷ 1.09 = €59.63
Wine excl. VAT: €45 ÷ 1.21 = €37.19
Total excl. VAT: €96.82
Food cost price: €30.00
Wine cost price: €24.20
Total cost price: €54.20

Food cost: (€54.20 ÷ €96.82) × 100 = 56%

⚠️ Watch out:

A food cost of 56% is high. Many fine dining restaurants keep tasting menus under 45% through higher prices or smarter ingredient choices.

How to improve your margin

If your food cost turns out too high, you've got three options:

Raise the price: Often the easiest solution
Adjust ingredients: Find cheaper alternatives
Reduce portions: Especially effective for expensive ingredients

Tools that track exact cost prices per course help you quickly identify which courses are squeezing your margin hardest.

How do you calculate the cost price of a tasting menu? (step by step)

List all ingredients per course

Make a list of all ingredients for each course including quantities. Don't forget garnishes, sauces and decoration. Also include bread, butter and amuses.

Calculate the cost price per course

Work out what all ingredients cost for each course. Add the main product, side dishes, sauces and garnishes together. Use your most recent purchase prices.

Add all courses together

Sum the cost prices of all courses plus any wine flight. Divide this by your selling price excluding VAT for your total food cost percentage.

✨ Pro tip

Track your 3 most expensive ingredients per tasting menu over the next 30 days. Typically 60% of your cost price concentrates in just a few premium products, so finding alternatives for those creates the biggest margin improvements.

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

Should I include wine in the food cost calculation?

Yes, if you sell wine and food as a package, include both cost prices. Remember that wine falls under 21% VAT, food under 9%. Calculate them separately first, then combine for total food cost percentage.

What is a good food cost for tasting menus?

For fine dining tasting menus, 35-45% is standard. Higher than 50% becomes difficult due to the high labor costs for this type of service.

How often should I check my tasting menu cost price?

Check your cost prices monthly, especially if you use seasonal ingredients. Suppliers regularly adjust prices. Weekly checks during volatile market periods aren't excessive.

Should I include labor costs in the cost price?

No, food cost covers ingredients only. You calculate labor costs separately. For tasting menus, labor cost runs higher due to intensive preparation and plating requirements.

Can I use different margins per course?

In practice you calculate the total menu profitability. Some courses can be more expensive if other courses are cheaper. Focus on the overall margin rather than individual course profitability.

How do I cost molecular gastronomy ingredients like agar or liquid nitrogen?

Calculate these specialty ingredients per gram or milliliter used, not per package purchased. Many molecular ingredients have high upfront costs but extremely low per-serving usage rates.

kennisbank.ingredients_in_article

Truffle kennisbank.ingredient_card_meta Oysters kennisbank.ingredient_card_meta Sea Bass kennisbank.ingredient_card_meta Butter kennisbank.ingredient_card_meta

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

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

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.

8 years kitchen manager at 1NUL8 Group Rotterdam

Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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