Many restaurants assume wine pairings follow the same pricing rules as regular menu items—but that's completely wrong. You're dealing with 21% VAT on alcohol, varying pour sizes, and hidden service costs that can kill your profits. Here's the real math behind profitable wine pairing margins.
What's included in a wine pairing?
A wine pairing typically consists of:
- 2-4 glasses of wine per person (different wines)
- Amuse-bouche or small bites
- Optionally cheese or nuts as a finale
- Staff for presentation and pouring
⚠️ Important:
Alcoholic beverages fall under 21% VAT, not 9% like food. This makes your margin calculation different than with regular dishes.
Calculate your cost per person
Start with all the costs you incur for one person:
💡 Example wine pairing:
4 glasses of wine per person, different wines:
- Glass 1: Prosecco (€12/bottle, 6 glasses) = €2.00
- Glass 2: White wine (€15/bottle, 5 glasses) = €3.00
- Glass 3: Red wine (€18/bottle, 5 glasses) = €3.60
- Glass 4: Dessert wine (€25/bottle, 8 glasses) = €3.13
- Bites and garnish = €2.50
Total cost of goods: €14.23 per person
Calculate with the correct VAT
Wine pairings are subject to two VAT rates:
- Wine: 21% VAT (alcoholic beverages)
- Bites: 9% VAT (food in restaurant)
For simplicity, most restaurants calculate the entire pairing under 21% VAT.
💡 Margin calculation:
Selling price: €45.00 incl. 21% VAT
- Price excl. VAT: €45.00 / 1.21 = €37.19
- Cost of goods: €14.23
- Margin in euros: €37.19 - €14.23 = €22.96
- Margin percentage: (€22.96 / €37.19) × 100 = 61.7%
A healthy margin for wine pairings is between 55-70%.
Include staff and presentation
Wine pairings require more staff than regular beverage service. Most kitchen managers discover too late that they've been underestimating these labor costs by 40-50%.
- Presentation of the wines
- Explanation with each wine
- Pouring at the right moment
- Possibly a sommelier or wine expert
Budget an extra 15-20 minutes of staff time per person. At €25/hour labor costs, that's €6.25-€8.33 extra per person.
💡 Total cost price with staff:
For our €45.00 example:
- Ingredients: €14.23
- Extra staff (20 min): €8.33
- Total costs: €22.56
- Net margin: €37.19 - €22.56 = €14.63
- Margin percentage: 39.3%
This is a realistic margin for a fully catered wine pairing.
Compare different pairings
Not all wine pairings are equally profitable. Check these factors:
- Number of glasses: More glasses = higher costs, but also potentially higher selling price
- Wine selection: Premium wines require higher margins to remain profitable
- Group size: Larger groups are more efficient for staff
- Duration of pairing: Longer pairings justify higher prices
⚠️ Important:
Always calculate with actual pour sizes. A bottle doesn't always yield the same number of glasses—this depends on your pour size and glass type.
How do you calculate the margin on a wine pairing? (step by step)
Calculate cost per glass of wine
Divide the purchase price of each bottle by the number of glasses you pour from it. Add up all glasses per person. Don't forget to include bites and garnish.
Calculate selling price excl. VAT
Divide your selling price by 1.21 (for 21% VAT on alcohol). This is your actual selling price without tax. You calculate your margin based on this.
Add staff and presentation
Budget an extra 15-20 minutes of staff time per person for presentation and service. Multiply this by your hourly staff rate. Add to your ingredient costs for the total cost price.
✨ Pro tip
Track your actual pour volumes for 3 consecutive service nights—most restaurants discover they're pouring 15-20% more than calculated. This single measurement can reveal why your wine pairing margins are lower than expected.
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 VAT applies to wine pairings?
Alcoholic beverages always fall under 21% VAT, even in restaurants. The bites in the pairing fall under 9% VAT, but for simplicity, most establishments calculate the entire pairing under 21%.
How many glasses do I get from one bottle of wine?
This depends on your pour size. Standard: 5-6 glasses per bottle at 12-15cl per glass. For tastings you can use smaller glasses and get 8-10 glasses per bottle.
What's a healthy margin for wine pairings?
Without staff: 55-70% margin on ingredients. With full service included: 35-45% total margin. This is higher than regular beverage sales due to the extra service and presentation.
How do I calculate with different wines per pairing?
Calculate the cost per glass for each wine separately. Add up all glasses per person. This gives you the exact ingredient cost per person for the entire pairing.
📚 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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