Many restaurant owners discover they're losing money on wine by the glass without realizing it. Pour cost shows the percentage of your selling price that goes toward the actual drink. You calculate this per glass to ensure each pour stays profitable.
The basic formula for pour cost
Pour cost works identically to food cost, just for beverages. Here's the formula:
Pour cost % = (Cost per glass / Selling price excl. VAT) × 100
⚠️ Note:
Alcoholic beverages fall under 21% VAT, not 9% like food. Always calculate with the price excl. VAT for accurate pour cost.
Calculate the cost per glass
For wine poured from bottles, divide your purchase price by glasses you pour from one bottle. Most restaurants use these standards:
- Red and white wine: 5-6 glasses per bottle (0.75L)
- Champagne/prosecco: 6-7 glasses per bottle
- Dessert wines: 10-12 glasses per bottle
💡 Example:
You buy a bottle of Chardonnay for €12.50 and pour 5 glasses from it:
- Cost per glass: €12.50 / 5 = €2.50
- Selling price: €8.50 incl. 21% VAT
- Selling price excl. VAT: €8.50 / 1.21 = €7.02
Pour cost: (€2.50 / €7.02) × 100 = 35.6%
What's a good pour cost for wine?
Typical pour costs vary by establishment type:
- Fine dining: 20-28% (higher margins due to experience)
- Casual dining: 22-30%
- Bistro/brasserie: 25-35%
- Café/bar: 18-25% (volume compensation)
Above 35%? You're likely not making enough profit on that glass.
Factors that affect your pour cost
Several factors can push your actual pour cost higher than calculated. This is a mistake that costs the average restaurant EUR 200-400 per month:
- Tastings: Glasses you give away for tasting
- Excessive pouring: Overfilled glasses by staff
- Breakage: Broken bottles or glasses
- Spoilage: Open bottles that go bad
💡 Example of leakage:
You pour an average of 150ml per glass instead of 125ml (standard):
- Normal pour: 750ml / 125ml = 6 glasses
- Overfilled pour: 750ml / 150ml = 5 glasses
- Loss: 1 glass per bottle = 20% less revenue
This increases your pour cost from 25% to 30%!
Calculate minimum selling price
Got a target pour cost? You can work backwards to find your minimum selling price:
Minimum price excl. VAT = Cost per glass / (Pour cost % / 100)
💡 Example:
Cost per glass: €3.00. Target pour cost: 25%
- Minimum price excl. VAT: €3.00 / 0.25 = €12.00
- Price incl. 21% VAT: €12.00 × 1.21 = €14.52
Menu price: minimum €14.50 per glass
Digital tracking of pour cost
Many restaurant owners track pour cost in Excel or just estimate. This works for a few wines but gets messy with extensive wine lists. Tools like KitchenNmbrs can help you:
- Automatically calculate pour cost per glass
- Set different pouring sizes
- Update purchase prices as suppliers change them
- Calculate minimum selling prices instantly
How do you calculate pour cost of wine? (step by step)
Determine the cost per glass
Divide the purchase price of the bottle by the number of glasses you pour from it. For standard wine, you usually calculate with 5-6 glasses per 0.75L bottle.
Calculate the selling price excl. VAT
Divide your menu price by 1.21 to get the price excluding 21% VAT. Note: alcohol falls under the high VAT rate of 21%, not 9%.
Apply the pour cost formula
Divide the cost per glass by the selling price excl. VAT and multiply by 100. A pour cost between 18% and 25% is typical for wine.
✨ Pro tip
Track your pour costs on your top 3 wine selections every 2 weeks. Staff often pour heavier on popular wines, which can quietly inflate costs by 5-8% over time.
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
How many glasses do I get from one bottle of wine?
From a standard 0.75L bottle you get 5-6 glasses of 125-150ml. Champagne typically yields 6-7 glasses because servings are smaller.
Should I calculate 9% or 21% VAT for wine?
Alcoholic beverages always fall under 21% VAT, even in restaurants. Only non-alcoholic beverages in restaurants qualify for 9% VAT.
What if my staff pours overfilled glasses?
Train your staff on standard pouring sizes and use pour spouts or jiggers. Overfilled glasses directly increase your pour cost and eat into profits.
Is 35% pour cost too high for wine?
Yes, above 35% you're usually losing money on each glass. Typical ranges are 18-30% depending on your establishment type and positioning.
How do I handle wine that goes bad after opening?
Factor spoilage into your pour cost calculations by tracking opened bottles that don't sell within 3-5 days. Consider offering half-bottles for expensive wines.
Should I price different wine varietals with the same pour cost percentage?
Not necessarily - premium wines can often support higher pour costs (30-35%) while house wines should stay closer to 20-25% to remain competitive.
📚 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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