Most restaurants launching wine subscriptions in 2024 skip the crucial profitability calculations. Your regular guests might love the idea of a monthly wine package, but without proper number-crunching, you could be losing money on every subscriber. Here's how to determine if this revenue stream actually works for your bottom line.
What is a wine subscription for regular guests?
A wine subscription means guests pay a fixed monthly amount for a certain number of wines per month. They can drink these wines in your restaurant or take them home. The goal: steady income and customer loyalty.
Common models:
- €50/month for 3 glasses of wine per week
- €80/month for 2 bottles per month
- €120/month for unlimited wine while dining
The financial components you need to calculate
Wine subscriptions involve several cost factors that many operators overlook:
💡 Example cost items:
- Wine purchase price: €8.50 per bottle
- VAT on alcoholic beverages: 21%
- Administration and communication: €2 per customer per month
- Glass washing and service: €1 per serving
VAT reminder: Alcoholic beverages fall under the high VAT rate of 21%, not 9% like food.
Calculate your cost price per serving
For wine, you typically calculate per glass of 150ml. You get 5 glasses from one 750ml bottle.
💡 Example calculation:
Wine bottle purchase price: €12.00
- Per glass (150ml): €12.00 ÷ 5 = €2.40
- Plus glass washing: €0.30
- Plus service time: €0.50
Total cost price per glass: €3.20
Determine your desired pour cost percentage
Pour cost works like food cost, but for beverages. For wine, aim between 18% and 25%.
Pour cost formula:
Pour cost % = (Cost price per glass / Selling price excl. VAT) × 100
⚠️ Note:
Always calculate with the price excluding 21% VAT. A glass of wine at €8.00 on the menu is €6.61 excluding VAT (€8.00 ÷ 1.21).
Calculate the subscription per customer
Now you can determine if your subscription price generates profit. This calculation reveals a mistake that costs the average restaurant EUR 200-400 per month - underpricing their wine subscriptions without accounting for all service costs.
💡 Example calculation:
Subscription: €60/month for 8 glasses of wine
- Revenue excl. VAT: €60 ÷ 1.21 = €49.59
- Costs: 8 glasses × €3.20 = €25.60
- Administration: €2.00
- Total costs: €27.60
Profit per customer: €49.59 - €27.60 = €21.99 (44% margin)
Add up the indirect benefits
Wine subscriptions deliver more than direct profit from monthly fees:
- Extra visits: Subscribers come more often, also order food
- Steady cash flow: Monthly income you can predict
- Customer loyalty: Less chance they'll go to a competitor
- Word of mouth: Satisfied subscribers bring friends
Factor this into your overall profitability. A subscriber who spends an extra €200 per month on food generates much more than just the subscription revenue.
Determine your break-even number of customers
You'll have fixed costs for the subscription program (marketing, administration, extra inventory). Calculate how many customers you need at minimum:
💡 Break-even example:
- Fixed costs per month: €500 (marketing, extra administration)
- Profit per customer: €22
- Break-even: €500 ÷ €22 = 23 customers
From 23 paying subscribers, the system becomes profitable.
Test with a pilot group
Start small before rolling it out broadly. Choose 10-15 regular guests and test the subscription for 3 months. Measure not just direct profit, but also:
- How often do they come back?
- How much do they spend on food?
- How much time does administration take?
- Are they satisfied with the wine selection?
This data helps you adjust the model before you launch it widely.
How do you calculate profitability? (step by step)
Calculate your cost price per glass of wine
Divide the purchase price of a bottle by 5 (number of glasses per bottle). Add service and material costs. This is your actual cost price per glass.
Determine your subscription price excl. VAT
Divide your desired monthly price by 1.21 to get the price excluding 21% VAT. Use this price for your profitability analysis.
Subtract all costs from your revenue
Add up: (number of glasses × cost price per glass) + administration costs + any additional service costs. Subtract this from your revenue excl. VAT to get your net profit per customer.
✨ Pro tip
Track your top 12 wine subscribers' monthly food spending for 6 months - you'll often find they spend 40-60% more on meals than before subscribing. This hidden revenue boost can make even break-even subscriptions highly profitable.
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 pour cost percentage is normal for wine?
For wine, target between 18% and 25% pour cost. This means your purchase costs should be 18-25% of your selling price (excl. VAT). Premium wines can sometimes justify slightly higher pour costs.
Do I calculate 9% or 21% VAT on wine subscriptions?
Alcoholic beverages always fall under 21% VAT, even in a restaurant. So calculate with 21% VAT, not the 9% that applies to food.
How do I prevent customers from gaming the unlimited wine model?
Set clear consumption limits and communicate them upfront - like maximum 2 glasses per visit for unlimited plans. Track usage weekly and have a conversation if someone consistently exceeds reasonable limits. Most subscribers self-regulate when expectations are clear.
📚 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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