Picture this: you're pricing drinks for your takeaway menu, but your margins don't add up like they do for dine-in service. Many entrepreneurs forget that alcoholic drinks carry 21% VAT instead of 9%, which throws off their entire margin calculation. Platform fees and packaging costs further complicate the math.
Why drink margin is different for takeaway
Takeaway orders operate with completely different cost structures than your restaurant service. You'll need less staff, but packaging costs eat into profits. And drinks follow different VAT rules than food items.
⚠️ Heads up:
Alcoholic drinks have 21% VAT, takeaway food has 9% VAT. This makes your margin calculation more complex.
The formula for drink margin
For drinks you'll use pour cost instead of food cost. The formula stays the same:
Pour cost % = (Drink purchase costs / Sales price excl. VAT) × 100
But here's the catch: alcoholic drinks require calculating excluding 21% VAT, not 9%.
💡 Example:
You sell a bottle of wine for €18.00 with a takeaway meal:
- Sales price: €18.00 incl. 21% VAT
- Sales price excl. VAT: €18.00 / 1.21 = €14.88
- Purchase price wine: €4.50
Pour cost: (€4.50 / €14.88) × 100 = 30.2%
Including extra costs for takeaway
Takeaway meals come with additional costs that directly impact your margin. Include these in your total cost calculation:
- Packaging costs: bags, stickers, possibly cooling elements
- Platform fees: if you sell via Deliveroo or Uber Eats (15-30%)
- Delivery costs: own delivery or external service
- Extra handling time: packing, labeling, preparation
💡 Example total margin:
Takeaway order with main course + wine:
- Main course: €22.00 (€20.18 excl. 9% VAT)
- Wine: €18.00 (€14.88 excl. 21% VAT)
- Total excl. VAT: €35.06
- Platform fee (20%): €7.01
- Net sales: €28.05
Your actual sales price for margin calculation is €28.05, not €35.06.
This represents one of the most common blind spots in kitchen management - operators often calculate margins on gross sales rather than net receipts after platform deductions.
Standard pour cost percentages
For drinks with takeaway, these margins are realistic:
- Wine: 25-35% pour cost
- Beer: 20-30% pour cost
- Soft drinks: 15-25% pour cost
- Cocktails to-go: 20-30% pour cost
Platform fees and packaging costs push your pour cost slightly higher than dine-in service.
💡 Example calculation with platform fee:
Bottle of wine via Deliveroo:
- Menu price: €18.00 incl. VAT
- Platform fee (20%): €3.60
- Your net receipt: €14.40
- Excl. VAT: €14.40 / 1.21 = €11.90
- Purchase price: €4.50
Actual pour cost: (€4.50 / €11.90) × 100 = 37.8%
Tracking drink margin digitally
A system like KitchenNmbrs calculates exact pour cost for each drink, including correct VAT rates. The app automatically accounts for 21% VAT on alcoholic drinks and 9% on non-alcoholic options.
You can immediately identify which drinks remain profitable for takeaway and which ones need pricing adjustments or removal from your delivery menu.
How do you calculate drink margin for takeaway? (step by step)
Determine your net sales price
Subtract platform fees from your menu price and convert to excl. VAT. For alcoholic drinks: divide by 1.21 (21% VAT). For soft drinks: divide by 1.09 (9% VAT).
Add up all costs
Calculate the purchase price of the drink plus packaging costs (bags, stickers) and any extra handling time. This is your total cost per unit.
Calculate your pour cost percentage
Divide your total costs by your net sales price excl. VAT and multiply by 100. A pour cost between 25-35% is standard for drinks with takeaway.
✨ Pro tip
Analyze your pour cost on the 5 most popular takeaway drinks over the past 30 days. If they're consistently under 32%, you've identified your biggest profit opportunities.
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
Why is the VAT on wine different than on food?
Alcoholic drinks carry 21% VAT while takeaway food has 9% VAT. This is Dutch legislation that applies to all delivery and takeaway orders.
Can my pour cost be higher than in my restaurant?
Absolutely. Platform fees and packaging costs typically push your pour cost 5-10 percentage points higher than dine-in service. Work with 25-35% instead of the usual 20-25%.
Should I include platform fees in my margin calculation?
Yes, always calculate with your net receipt after deducting all fees. Platform fees of 15-30% have a massive impact on your actual profitability.
📚 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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