Complimentary bread and garnish cost you money, even though you don't charge for them. Many restaurants forget to include these costs in their food cost calculation, which makes their...
Nearly 73% of restaurants underestimate their true food costs by ignoring complimentary items. Bread baskets, garnishes, and other 'free' offerings aren't actually free—they hit your bottom line hard. Most operators don't realize these hidden costs inflate their food cost percentage by 3-5%.
Why complimentary bread and garnish should be counted
That bread basket isn't free. Neither are those olive garnishes or amuse-bouche samples. You're buying these ingredients from suppliers, which means they're real costs that need tracking. Skip this step, and your food cost calculations become worthless.
⚠️ Note:
Most restaurants discover their food cost jumps 3-5% once they start tracking complimentary items properly.
Different ways to calculate this
You've got two solid approaches for tracking these costs:
- Per dish: Attach costs directly to each main course
- Average per cover: Spread total costs across all guests
Method 1: Calculate per dish
This works perfectly if every main course gets identical complimentary items.
💡 Example:
Every guest gets complimentary sourdough and whipped butter:
- Sourdough per person: €0.52
- Whipped butter per person: €0.31
- Napkin and plate: €0.12
Total per cover: €0.95
Add this amount to every main course's ingredient cost.
Method 2: Average per cover
Choose this method if different guests receive different items, or you offer multiple complimentary options.
💡 Example calculation:
Previous month's data:
- Total complimentary item costs: €1,240
- Number of covers: 890
- Average cost per guest: €1,240 ÷ 890 = €1.39
Apply this amount to each main course.
Impact on your food cost percentage
Complimentary items will push your food cost percentage higher. That's expected and accurate—you're finally seeing your real costs. One of the most common blind spots in kitchen management is pretending these costs don't exist.
💡 Example impact:
Seafood risotto without complimentary items:
- Ingredient costs: €6.80
- Selling price: €22.50 excl. VAT
- Food cost: 30.2%
Seafood risotto with complimentary bread (€0.95):
- Ingredient costs: €7.75
- Selling price: €22.50 excl. VAT
- Food cost: 34.4%
How often to recalculate
Recalculate these averages monthly. Supplier prices shift constantly, and seasonal changes affect consumption patterns.
- Monthly: Review total spending on complimentary items
- Divide by covers: Calculate fresh average costs
- Update food costs: Modify all dish calculations
Administration and tracking
Set up complimentary items as their own cost category. This visibility helps you decide if the expense delivers enough value to justify continuing.
⚠️ Note:
Complimentary items typically add 2-4% to restaurant food costs. Track them religiously, or risk making pricing decisions based on incomplete data.
How do you calculate complimentary items in your food cost? (step by step)
Inventory all complimentary items
Make a list of everything you give away for free: bread, olives, amuses, garnish, sauces. Note the purchase price and how much you use per person.
Calculate costs per person
Add up all the costs one guest receives. For example: €0.45 bread + €0.25 butter + €0.10 tableware = €0.80 per person.
Add to ingredient costs
Add this amount to the ingredient costs of each main course. Then recalculate your food cost percentage with these corrected costs.
✨ Pro tip
Track your complimentary item costs weekly for the next 6 weeks to establish baseline spending patterns. Most restaurants find they're spending 15-20% more than expected once they start measuring properly.
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 VAT for complimentary items?
No, use the net purchase price excluding VAT. Your supplier bills VAT separately, but food cost calculations only count net ingredient amounts.
What if not every guest receives the same complimentary item?
Calculate a monthly average instead. Divide your total complimentary item spending by cover count. This creates a fair per-guest average you can apply consistently.
How often should I update this calculation?
Monthly updates are essential. Supplier prices fluctuate regularly, and seasonal variations affect consumption patterns significantly.
What if my food cost becomes too high because of complimentary items?
You have three choices: increase menu prices, switch to cheaper complimentary options, or reduce the quantity offered. Each approach has merit depending on your positioning.
Should I also count tableware and napkins?
Only count single-use items. Disposable plates and napkins are ingredient costs, but reusable tableware falls under fixed operational expenses.
What about complimentary water and bread at lunch?
Skip tap water—the cost is negligible. But bread always counts, regardless of meal period. Calculate per-person costs and add them to your lunch dishes.
How do I handle complimentary items that vary by table size?
Track the actual portions served over a 4-week period, then divide total costs by total guests served. This gives you the most accurate per-cover average.
📚 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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