Here's a confession: most restaurant owners mess up wine tasting cost accounting completely. They organize these events thinking they'll boost profits, but don't track the real expenses properly. So they end up losing money without even realizing it.
What are the costs of a wine tasting?
A wine tasting involves several cost components that you must factor into your calculations:
- Wine for tasting: Usually smaller portions than regular glasses
- Snacks/appetizers: To accompany the wine
- Extra staff: Sommelier or staff member who guides the tasting
- Marketing materials: Cards with wine info, menus
💡 Example:
Wine tasting for 12 people, 5 wines per person:
- Wine: 60 tasting glasses at €2.50 = €150
- Snacks: 12 people at €8.00 = €96
- Extra staff: 3 hours at €18.00 = €54
- Materials: €15
Total costs: €315
How do you calculate the cost price per person?
You calculate the per-person cost by dividing total expenses by participant count. But here's what trips up most operators: always use actual costs, not the purchase price of full bottles.
⚠️ Important:
Wine tastings often feature expensive bottles where you'd normally pour multiple glasses. Calculate with the actual amount consumed, not standard portions.
For tasting wine costs, you typically work with 5-8 cl per glass, while regular service uses 12-15 cl. This means one bottle (75 cl) yields more tasting portions.
VAT and pricing for wine tastings
Alcoholic beverages carry the high VAT rate of 21%. Wine tastings aren't exempt from this rule. If you charge €35.00 per person, that's inclusive of VAT.
💡 Example:
Wine tasting €35.00 per person (incl. 21% VAT):
- Price excl. VAT: €35.00 / 1.21 = €28.93
- Cost price: €26.25 (from example above)
- Margin: €28.93 - €26.25 = €2.68
Profit margin: 9.3% - quite low for hospitality
Beverage cost calculation
Calculate your wine tasting beverage cost using the standard formula: Beverage cost % = (Drink costs / Sales price excl. VAT) × 100
Based on real restaurant P&L data, wine tastings typically show higher beverage costs than regular drink sales. You're using premium wines with thinner margins. A beverage cost of 60-80% isn't unusual for tastings.
💡 Example calculation:
From our example:
- Drink costs only: €150 (wine)
- Sales price excl. VAT: €28.93 per person
- 12 people = €347.16 excl. VAT
Beverage cost: (€150 / €347.16) × 100 = 43.2%
Administration and registration
For your bookkeeping, treat wine tastings as a distinct revenue stream. This helps you evaluate profitability and track their contribution to total sales.
- Record all expenses separately: wine, snacks, staff
- Track participant numbers
- Document which wines you used and quantities
- Calculate your actual margin afterward
With a food cost calculator like KitchenNmbrs, you can set up tastings as individual "recipes" to automatically compute per-person costs including all ingredients.
How do you calculate the costs of a wine tasting?
Gather all cost items
Make a list of all costs: wine (calculate per tasting glass, not per bottle), snacks, extra staff, and materials. Also include small costs like information cards or special glasses.
Calculate the cost price per person
Divide all costs by the number of participants. Work with realistic numbers - not everyone who signs up will actually show up.
Determine your sales price including margin
Add your desired margin to your cost price. Don't forget that your sales price must include 21% VAT for alcoholic beverages. Check whether your final price is competitive.
✨ Pro tip
Track your wine opening waste for 30 days after tastings. Opened bottles from events often spoil before you can sell them by the glass, adding 15-25% to your actual tasting costs.
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
Can I offer wine tastings at cost price?
Absolutely. Many restaurants use wine tastings as marketing tools to introduce customers to their wine selection. You don't need to profit from every single activity.
How do I account for wines I already have in stock?
Use the original purchase price you paid for those bottles. Even though you've already bought them, they retain value and represent a real cost when consumed.
What if fewer people show up than expected?
Always calculate using actual costs and actual attendance. Fewer participants means higher per-person costs. That's why many establishments require advance payment or minimum participant guarantees.
Should I include my own staff's time in the calculation?
Yes, even your salaried staff represents a cost. Calculate using their hourly wage plus employer taxes, regardless of whether you're paying them a fixed salary.
How do I prevent tastings from becoming unprofitable?
Calculate your break-even point upfront and establish minimum participant requirements. Avoid your most expensive bottles and combine tastings with bottle sales for additional revenue.
What's the ideal markup for premium wines used in tastings?
Premium wines in tastings typically carry 40-60% markups versus the usual 200-300% for regular pours. The goal is education and relationship building, not maximum profit per glass.
Should I separate tasting wines from regular inventory in my POS system?
Yes, create separate SKUs for tasting portions to track usage accurately. This prevents confusion between regular pours and tasting portions in your cost calculations.
📚 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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