What's eating into your beer profits more than you realize? Pour cost for draft beer typically runs between 18% and 25%, meaning for every euro earned from beer sales, 18 to 25 cents covers your purchasing costs. Getting this percentage right protects your margins for overhead and profit.
What exactly is pour cost?
Pour cost represents the percentage of your selling price (excluding VAT) that covers beer purchasing. It mirrors the food cost concept but applies to beverages.
Pour cost formula:
Pour cost % = (Purchase price per glass / Selling price excl. VAT) × 100
⚠️ Note:
Alcoholic beverages carry 21% VAT, not the 9% rate for food. Always calculate using the price excluding VAT for accurate pour cost analysis.
Normal pour cost for draft beer
Most cafés and restaurants target these percentages for draft beer:
- Pilsener/standard beer: 18-22%
- Specialty beer: 20-25%
- Premium brands: 22-28%
Specialty beers can command higher pour costs. Customers pay premium prices for unique selections, but your purchasing costs climb accordingly.
💡 Example calculation:
You sell a pilsener for €3.00 (incl. 21% VAT):
- Selling price excl. VAT: €3.00 / 1.21 = €2.48
- Purchase price per glass: €0.52
- Pour cost: (€0.52 / €2.48) × 100 = 21%
This lands squarely within the normal 18-22% range.
Factors that affect pour cost
Several variables influence your final pour cost:
- Keg loss: Foam, first/last drops, rinsing creates 3-8% loss
- Keg purchase price: Varies by brewery and order volume
- Glass size: 25cl, 30cl or 40cl portions affect margins differently
- Location: City center versus suburban pricing impacts selling prices
💡 Example keg loss:
A 50-liter keg costs €65 and yields roughly 165 glasses of 25cl (after loss):
- Theoretically: 50L = 200 glasses of 25cl
- Reality: 165 glasses (17.5% loss from foam and rinsing)
- True cost price: €65 / 165 = €0.39 per glass
Poor pour costs signal trouble
Pour costs exceeding 28-30% usually indicate profit loss. Common culprits include:
- Excessive foam from improper pouring technique
- Selling prices too low relative to purchase costs
- Waste from first/last beer in kegs
- Staff overfilling glasses
Most kitchen managers discover too late that inconsistent pouring technique can destroy beer margins faster than any other factor. A bartender who creates 20% more foam than necessary can push your pour cost from 22% to 27% overnight.
⚠️ Note:
Pour costs hitting 35% or higher typically mean you're losing money on beer sales. Review pouring quality and pricing immediately.
Different beer types, different margins
Each beer category doesn't need identical pour costs:
- House beer/pilsener: Lower pour cost (18-22%), high volume driver
- Specialty beer: Higher pour cost (22-26%), premium pricing justified
- Craft beer: Highest pour cost (25-30%), but commands top selling prices
💡 Example mix strategy:
A café with smart beer portfolio:
- Pilsener: €2.75 - pour cost 20% (volume driver)
- IPA: €4.50 - pour cost 26% (premium margin)
- Tripel: €5.25 - pour cost 28% (specialty)
Average pour cost: 23% with balanced sales mix.
Tracking and monitoring pour cost
Maintaining control over beer margins requires consistent monitoring:
- Calculate pour cost monthly for each beer brand
- Track keg orders against glass sales
- Regularly align selling prices with new purchase costs
- Train staff on proper pouring (reduces loss)
Systems like KitchenNmbrs can automatically calculate pour cost per beverage, similar to food cost tracking for dishes. This gives immediate visibility into which beers generate the most profit.
How do you calculate pour cost for draft beer?
Determine your purchase price per glass
Divide the price of a keg by the number of glasses you actually pour from it. Factor in 15-20% loss from foam and rinsing.
Calculate your selling price excl. VAT
Divide your menu price by 1.21 to remove 21% VAT. For beer at €3.00 this becomes €2.48 excl. VAT.
Calculate your pour cost percentage
Divide purchase price by selling price excl. VAT and multiply by 100. A pour cost between 18-25% is normal for draft beer.
✨ Pro tip
Track pour cost weekly on your top 3 beer sellers for 30 days. These volume drivers control 75% of your beverage profitability.
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 my pour cost higher than 30%?
This typically results from excessive pouring loss, selling prices set too low, or incorrect VAT calculations. Verify your staff's pouring technique and ensure prices align with current purchasing costs.
Do I need the same pour cost for each beer brand?
No, specialty beers can justify higher pour costs than pilsener. Customers pay premiums for craft selections, so 25-28% becomes acceptable for unique offerings.
How often should I adjust my beer prices?
Review quarterly or whenever your brewery announces price increases. Beer cost changes often don't hit until your next keg delivery, creating timing gaps.
Does the 21% VAT count in my pour cost calculation?
Never include VAT in pour cost calculations. Always use the price excluding VAT since alcoholic beverages carry 21% VAT - divide your menu price by 1.21 for accurate calculations.
📚 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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