Tasting menus and flight combinations have a more complex cost price calculation than individual dishes. You need to not only add up the ingredients of each component, but also take into account portion sizes, combination effects and the overall experience you're selling.
What makes tasting menus different?
With a tasting menu you're not selling one dish, but a complete experience consisting of multiple small courses. Each course has its own cost price, but together they form one selling price.
💡 Example 5-course menu:
Selling price: €65.00 incl. VAT (€59.63 excl. VAT)
- Amuse: €1.80
- Starter: €3.20
- Intermezzo: €2.40
- Main course: €8.50
- Dessert: €2.10
Total cost price: €18.00 = 30.2% food cost
Flight combinations: wine and bites
With wine flights you combine small bites with different wines. Here you need to calculate both the food cost and the pour cost of the wine.
⚠️ Note:
Alcoholic beverages have 21% VAT, food has 9% VAT. Calculate these separately and then add them together for your total cost price.
Calculate each component separately
Start by working out each part of your tasting menu. Write down all ingredients per course, including garnishes, sauces and decoration.
- Weigh or measure exactly how much you use per person
- Account for trim loss with fresh products
- Don't forget 'hidden' costs like oil, butter, salt
- Include packaging if you offer takeaway
💡 Example wine flight calculation:
3 glasses of wine + 3 bites for €28.00
- Wine (3x 0.1L): €4.50 (21% VAT)
- Bite 1: €1.20 (9% VAT)
- Bite 2: €1.80 (9% VAT)
- Bite 3: €1.40 (9% VAT)
Total: €8.90 cost price on €28.00 sales
Combined cost: 31.8%
Portion size is crucial
Tasting menus have smaller portions than à la carte dishes. A main course that normally has 200 grams of meat might get 80 grams in a tasting menu.
- Adjust your recipes for smaller portions
- Make sure proportions are correct (not everything scales down proportionally)
- Garnishes often stay the same size
- You use sauces relatively more per gram of meat/fish
Include combination effects
Flight combinations create extra costs that you don't have with individual sales:
- Timing: All courses need to be ready at the same time
- Staff: More explanation and service per table
- Mise-en-place: More prep time
- Waste: If one component isn't right, everything needs to be redone
⚠️ Note:
Add 10-15% extra cost price for the complexity of tasting menus. Timing and coordination take extra time and therefore money.
Analyze profitability per course
Not every course needs to be equally profitable. Often the main course is the 'winner' and other courses compensate with a lower margin.
💡 Typical distribution 5-course menu:
- Amuse: 40-50% cost price (loss leader)
- Starter/intermezzo: 25-35%
- Main course: 28-32% (the winner)
- Dessert: 20-30% (often cheap ingredients)
Average: 30-35% total food cost
Seasons and price adjustments
Tasting menus are perfect for using seasonal products. Adjust your menu when ingredients become more or less expensive, but keep your selling price stable.
- Replace expensive ingredients with seasonal alternatives
- Keep a 'buffer' of 2-3% in your cost price for price fluctuations
- Update your calculation monthly
- Communicate changes clearly to your guests
How do you calculate the cost price of a tasting menu? (step by step)
Split the menu into components
Make a list of each course or part of your flight. Write down exactly which ingredients and quantities you use per person, including garnishes and sauces.
Calculate the cost price per component
Work out the total ingredient costs for each course. Watch out for trim loss, don't forget oil or butter, and calculate wine with the correct VAT (21% for alcohol, 9% for food).
Add everything up and add complexity costs
Sum all component costs and add 10-15% for the extra complexity of timing and coordination. Divide this by your selling price excl. VAT for your total food cost percentage.
✨ Pro tip
Create one 'master recipe' per tasting menu with all components in it. Then you can see your total cost price at a glance and quickly recalculate adjustments if ingredient prices change.
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 separately for wine and food in a flight?
Yes, alcohol has 21% VAT and food has 9% VAT. Calculate both parts separately and add the cost prices together. For your food cost percentage use the total selling price excl. VAT.
How often should I update my tasting menu cost price?
At least monthly, or immediately if a main ingredient rises more than 20% in price. Tasting menus are more sensitive to price fluctuations because you use many different ingredients.
What is a good food cost for a tasting menu?
Between 30-35% is standard for tasting menus. This is slightly higher than à la carte because you offer more variety and complexity, but the higher selling price usually compensates for this.
Can I use different margins per course?
Yes, that's actually smart. The main course can have a lower food cost (28-32%) while an amuse can cost 40-50%. It's about the overall profitability of the menu.
How do I account for waste in tasting menus?
Add 10-15% extra cost price for timing-related waste. If one course fails, often the entire menu needs to be redone. These complexity costs are normal for tasting menus.
📚 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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