Pour cost represents the percentage of your selling price that covers the actual beer cost. But here's where many bar owners get it wrong: they calculate based on keg volume without accounting for foam loss. The result? You're unknowingly bleeding money on every single pint.
What is pour cost for draft beer?
Pour cost functions identically to food cost, except it's for beverages. It shows the percentage of your selling price (excluding VAT) that goes toward the beer itself:
Pour cost % = (Beer purchase costs / Selling price excl. VAT) × 100
⚠️ Note:
Alcoholic beverages carry 21% VAT, not the 9% applied to food. A beer priced at €3.00 equals €2.48 excluding VAT (€3.00 / 1.21).
The problem of foam loss
Draft beer never delivers 100% of your purchased volume into customer glasses. You'll always face losses from:
- Discarded foam
- Line cleaning and rinsing
- Keg remnants
- Pouring spillage
Loss typically ranges from 8% to 15%. From a 50-liter keg, you'll actually sell just 42.5-46 liters. And this is the kind of thing you only learn after closing your first month at a loss - the numbers on paper look fine until reality hits.
💡 Example of foam loss:
50-liter keg, purchase price €80
- Foam loss: 12%
- Liters sold: 50 × 0.88 = 44 liters
- Actual price per liter: €80 / 44 = €1.82/liter
You're paying €1.82/liter instead of €1.60/liter
Step-by-step calculation
For accurate pour cost calculations, you need these data points:
- Purchase price per keg
- Keg volume
- Foam loss percentage (measure it!)
- Volume per glass
- Selling price per glass
💡 Complete calculation:
Heineken 50L keg for €85, selling at €3.50 per glass (0.25L)
- Foam loss: 10%
- Liters sold: 50 × 0.90 = 45L
- Number of glasses: 45L / 0.25L = 180 glasses
- Cost per glass: €85 / 180 = €0.47
- Selling price excl. VAT: €3.50 / 1.21 = €2.89
- Pour cost: (€0.47 / €2.89) × 100 = 16.3%
Measuring foam loss
Never estimate foam loss. Track it over a full week:
- Count tapped kegs
- Count glasses sold
- Calculate backward: liters sold versus liters purchased
The difference reveals your actual loss. This varies significantly between bartenders!
Standard pour cost for beer
Healthy pour cost for draft beer falls between 18% and 25%. Several factors influence this range:
- Beer type (premium versus standard pilsener)
- Location (city center versus suburban)
- Concept (café versus restaurant)
- Purchasing volume (bulk discounts)
⚠️ Note:
Pour costs exceeding 30% mean you're losing money. Review your foam loss, purchase prices, and selling prices immediately.
Digital registration
Most cafés still track pour cost through Excel or paper records. The downside? You only discover problems after they've already cost you money. Systems like KitchenNmbrs let you record pour cost per drink and instantly identify your most profitable beers.
💡 In practice:
Review your top 3 beers weekly:
- Is the pour cost still under 25%?
- Is the foam loss percentage accurate?
- Have purchase prices remained stable?
This prevents unnoticed profit leaks.
How do you calculate pour cost for draft beer? (step by step)
Measure your actual foam loss
Count for a week how many kegs you tap and how many glasses you sell. Calculate back: liters sold divided by liters purchased. The difference is your loss percentage.
Calculate cost per glass including loss
Divide the keg purchase price by the number of glasses you actually sell (after subtracting foam loss). For example: €85 keg, 50L, 10% loss = 45L = 180 glasses of 0.25L = €0.47 per glass.
Calculate pour cost percentage
Divide the cost per glass by your selling price excl. 21% VAT and multiply by 100. At €0.47 cost and €2.89 excl. VAT: (0.47 / 2.89) × 100 = 16.3% pour cost.
✨ Pro tip
Track your foam loss percentage for each bartender over 2 weeks - you'll often find a 3-5% difference between your best and worst pourers. Use this data to target training where it'll have the biggest impact.
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 is a normal pour cost for draft beer?
Healthy pour cost for draft beer ranges between 18% and 25%. Anything above 30% means you're likely losing money. Premium beers can hit the lower end, while house brands typically fall at the higher end.
How do I measure my foam loss exactly?
Track for one full week how many kegs you tap versus glasses sold. If you buy 100L and sell 850 glasses of 0.25L, you've sold 87.5L - that's 12.5% loss.
Does foam loss differ per beer type?
Absolutely, some beers foam more than others. Pilsener usually shows 8-12% loss, while wheat beer can reach 12-15%. Measure each brand separately for accurate figures.
What if my pour cost is too high?
First check your foam loss - staff might be discarding too much. Then examine purchase prices (can you negotiate better rates?) and selling prices (are they too low?). Sometimes bartender training makes the difference.
📚 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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