Managing beverage costs can make or break your bar's profitability. For distilled spirits like whisky and vodka, a normal pour cost runs between 18% and 25%. Your actual percentage depends on purchasing method, brand selection, and pricing strategy.
What exactly is pour cost?
Pour cost works the same as food cost, but for drinks. It shows how much of your selling price goes toward purchasing the drink. Just like with food, you always calculate with the price excluding VAT.
💡 Example:
You sell a whisky for €8.50 (incl. 21% VAT):
- Selling price excl. VAT: €8.50 / 1.21 = €7.02
- Cost per pour: €1.60
- Pour cost: (€1.60 / €7.02) × 100 = 22.8%
That falls within the normal range of 18-25%.
Normal pour cost by drink type
Different types of distilled spirits have different benchmarks:
- Premium whisky/cognac: 20-28% (higher purchase prices)
- Standard spirits (vodka, gin, rum): 18-23%
- House brands: 15-20% (cheaper purchasing)
- Cocktails with mixers: 25-30% (additional ingredients)
⚠️ Note:
For alcoholic drinks, always calculate with 21% VAT, not 9%. This mistake makes your pour cost look completely off.
How do you calculate the cost per pour?
For a standard spirits pour (4 cl), calculate your cost per pour like this:
💡 Example calculation:
A 70 cl bottle of vodka costs €25.00 to purchase:
- Price per cl: €25.00 / 70 = €0.357 per cl
- Pour of 4 cl: €0.357 × 4 = €1.43
- At selling price €7.00 excl. VAT: (€1.43 / €7.00) × 100 = 20.4%
What affects your pour cost?
Several factors can push your pour cost higher or lower:
- Pour size: 4 cl is standard, but bartenders often pour more generously
- Brand choice: Premium brands cost more but can justify higher selling prices
- Purchasing method: Wholesale vs. liquor store creates a 30-50% price difference
- Loss from spillage: Careless pouring eats into profits
💡 Real-world example:
Bar serving 200 whiskies per week, 0.5 cl extra per pour due to generous pouring:
- Extra per week: 200 × 0.5 cl = 100 cl = 1.43 bottles
- Loss per month: 1.43 × 4.3 = 6.1 bottles
- At €25 per bottle: 6.1 × €25 = €153 extra costs per month
How do you improve your pour cost?
If your pour cost runs too high, here are your options:
- Check pour size: Use jiggers or measuring cups for consistency
- Renegotiate purchasing: Ask suppliers for volume discounts
- Adjust prices: Raise selling prices if the market allows
- Switch brands: Choose more affordable alternatives in the same quality range
From tracking this across dozens of restaurants, bars that monitor pour costs weekly see 15-20% better beverage margins than those that don't. Tools like KitchenNmbrs let you track pour cost per drink and spot which drinks drive the most profit.
How do you calculate pour cost for spirits? (step by step)
Determine your cost per pour
Divide the price of a bottle by the volume in cl, and multiply by your pour size. For a €25 bottle (70 cl) and 4 cl pour: €25 / 70 × 4 = €1.43 per pour.
Calculate your selling price excluding VAT
Divide your menu price by 1.21 to go from 21% VAT to excluding VAT. A whisky at €8.50 becomes €8.50 / 1.21 = €7.02 excluding VAT.
Apply the pour cost formula
Divide cost per pour by selling price excluding VAT and multiply by 100. In this example: (€1.43 / €7.02) × 100 = 20.4% pour cost.
✨ Pro tip
Track your actual pours with a jigger for 2 weeks straight. Most bartenders pour 15-25% more than intended, which destroys your margins without you realizing it.
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
Should I include mixers in the pour cost calculation?
Yes, for cocktails count all ingredients: the spirit, mixers, garnish, and even ice. This gives you the total drink costs per pour.
Why is my pour cost higher than 25%?
This could be due to overly generous pours, expensive brands, high purchase prices, or low selling prices. First check your pour size - that's often the biggest culprit.
Can I use different pour costs for different drinks?
Yes, that's actually smart. House brands can be 18%, premium spirits 25%, and special cocktails 30%. Adjust your strategy per drink type.
📚 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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