Ever wonder why your actual drink costs don't match your calculations? Tasting and test portions eat into your profits, but most bartenders and owners forget to factor this in. A cocktail your bartender tastes to check the flavor uses the same expensive ingredients as a sold cocktail.
Why to count tasting portions
Every drop of alcohol, every splash of juice, and every garnish your bartender uses for tasting costs money. With cocktails made from premium spirits, a single tasting portion can cost €3-5. If you don't include this in your cost price, you're losing money without realizing it.
💡 Example:
Your bartender makes a new cocktail and tastes it 3 times to get the ratio right:
- 3× gin (3cl): €2.40
- 3× tonic: €0.90
- 3× garnish: €0.60
Total tasting costs: €3.90
Different types of tasting and test portions
Not all tasting portions are the same. You've got different situations where your bartender uses drinks without them being sold:
- Developing new cocktails: Bartender tests ratios and flavors
- Quality control: Tasting whether a cocktail tastes good before it goes to the guest
- Training new staff: Learning how cocktails should taste
- Supplier tastings: Testing new drinks or brands
Calculate your tasting percentage
Most bars have a tasting percentage between 2-5% of their total drink purchases. This means 2-5% of all purchased drinks get used for tasting, not for sales. From analyzing actual purchasing data across different restaurant types, cocktail bars typically hit the higher end of this range.
💡 Example calculation:
Monthly drink purchases: €3,000
Estimated tasting costs: 3% of purchases
Tasting costs per month: €3,000 × 0.03 = €90
Process tasting costs in your pour cost
Your pour cost is the percentage of your selling price that goes to drink ingredients. By including tasting costs, you get a more realistic picture of your actual costs.
Formula with tasting costs:
Pour cost % = ((Ingredient costs + Tasting costs) / Sales price excl. VAT) × 100
⚠️ Note:
Alcoholic drinks have 21% VAT, not 9%. Always calculate with the price excluding VAT for your pour cost calculation.
Practical methods to track tasting costs
There are different ways to record tasting and test portions:
- Daily notes: Bartender notes every tasting portion in a logbook
- Percentage method: Add a fixed percentage to all drink costs
- Digital registration: Use an app to record tasting portions directly
- Weekly estimate: Bartender estimates at the end of the week how much he has tasted
💡 Example digital registration:
With tools like KitchenNmbrs you can register tasting portions directly per cocktail or drink type. The app automatically counts toward your total drink costs.
Impact on your menu price
If you don't include tasting costs, your actual pour cost is higher than you think. This means you're earning too little on your cocktails.
💡 Example impact:
Cocktail selling price: €12.00 incl. 21% VAT = €9.92 excl. VAT
Ingredient costs: €2.20
Without tasting costs: €2.20 / €9.92 = 22.2% pour cost
With 3% tasting costs: €2.27 / €9.92 = 22.9% pour cost
Pay extra attention to tasting costs during these situations
In certain situations, tasting costs are higher than average:
- New menu: Lots of testing of new cocktails
- New bartender: More tasting during onboarding period
- Premium cocktail bar: Higher quality standards, more tasting
- Seasonal menu: Regularly developing new cocktails
How do you process tasting costs in 4 steps?
Determine your tasting percentage
Estimate what percentage of your drink purchases is used for tasting. For most bars this is between 2-5%. With lots of new cocktails or training it can go up to 8%.
Calculate tasting costs per cocktail
Multiply the ingredient costs of each cocktail by your tasting percentage. With €2.50 ingredient costs and 3% tasting costs: €2.50 × 1.03 = €2.58 total costs.
Adjust your pour cost calculation
Use the total costs (including tasting costs) for your pour cost calculation. Divide by the selling price excluding 21% VAT and multiply by 100 for the percentage.
Check monthly
Check every month whether your tasting percentage is still accurate. With lots of new cocktails or training this can temporarily be higher. Adjust your calculations accordingly.
✨ Pro tip
Track your tasting costs for exactly 2 weeks during your busiest period to establish your baseline percentage. This gives you the most accurate data without endless paperwork.
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
What percentage of my drink purchases goes to tasting portions?
For most bars this is between 2-5% of total drink purchases. With cocktail bars that create lots of new drinks this can go up to 8%. Premium bars with high quality standards are often at the top of this range.
Do I need to track tasting portions separately or can I use a fixed percentage?
A fixed percentage of 3-4% works fine for most bars and saves a lot of administration. Only during major changes (new menu, lots of training) is it helpful to track more precisely for a while.
Do tastings with suppliers also count as tasting costs?
No, tastings that the supplier offers are usually free and you don't need to count them. Do count: your own drinks that you use to compare new suppliers with your current assortment.
How do I process tasting costs if I have different types of cocktails?
Use the same tasting percentage for all cocktails, unless you notice that certain cocktails are tasted much more often. Premium cocktails with complex flavors are often tested more than simple mixes.
Should I include tasting costs when calculating minimum wage compliance for tipped employees?
Tasting costs are business expenses, not employee compensation. They don't factor into wage calculations, but proper tracking helps justify these costs as legitimate business deductions.
Can I deduct tasting costs from taxes?
Tasting costs are regular business expenses and therefore deductible. They fall under the purchase of raw materials, just like the drinks you do sell. Make sure to keep receipts and records for your administration.
📚 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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