Most restaurant owners think takeout and delivery have the same food costs as dine-in - that's completely wrong. You're missing packaging costs, which can bump your food cost up by 2-3 percentage points. Here's how to calculate your true costs across all service channels.
The basic formula stays the same
Dine-in, takeout, or delivery - the food cost formula doesn't change:
Food cost % = (Total ingredient costs / Selling price excl. VAT) × 100
The difference is what you include in 'total ingredient costs'. For takeout and delivery, packaging costs get added on top.
💡 Example:
Pasta carbonara - dine-in vs. takeout:
- Ingredients: €5.10
- Takeout packaging: €0.45 (container, lid, fork)
- Total cost takeout: €5.55
Food cost rises from 30.1% to 32.7%
Packaging costs by category
Different dishes need different packaging. Here's what you're looking at:
- Hot main courses: €0.30 - €0.60 (depends on container size)
- Soups: €0.20 - €0.35 (soup cup + lid)
- Salads: €0.25 - €0.45 (large containers, separate dressing cup)
- Desserts: €0.15 - €0.25 (small containers)
- Beverages: €0.05 - €0.15 (cup or bottle)
⚠️ Watch out:
Don't forget the extras: bags, napkins, cutlery, sauce cups. These add €0.10 - €0.20 per order.
VAT stays at 9% for food
Good news: VAT on takeout and delivery food remains 9%, same as dine-in. So you don't calculate with 21% VAT.
Selling price excl. VAT = Menu price / 1.09
Platform fees aren't part of food cost
Selling via Deliveroo or Uber Eats? Those platform fees (15-30% of order value) do not go into your food cost calculation.
Platform fees are a separate expense, like rent or wages. They hurt your total margin but don't affect your food cost percentage. It's the kind of thing you only learn after closing your first month at a loss - these fees belong in operational costs, not COGS.
💡 Complete calculation:
Pasta carbonara via Deliveroo for €18.50:
- Selling price excl. VAT: €18.50 / 1.09 = €16.97
- Ingredients: €5.10
- Packaging: €0.45
- Total cost: €5.55
Food cost: (€5.55 / €16.97) × 100 = 32.7%
Different prices for different channels
Smart restaurants use tiered pricing:
- Dine-in: €16.50
- Takeout: €16.50 (same price, higher food cost from packaging)
- Delivery: €18.50 (higher price offsets platform fees)
Makes perfect sense. Your costs vary, so should your prices.
How tools like KitchenNmbrs help
You can create different recipe variants per channel:
- Pasta carbonara (dine-in)
- Pasta carbonara (takeout) - with packaging costs included
- Pasta carbonara (delivery) - with packaging plus adjusted selling price
This shows your food cost per channel directly. No manual calculations needed.
How do you calculate food cost for takeout/delivery? (step by step)
Calculate your normal ingredient costs
Add up all the costs of ingredients in the dish. Use your normal recipe, exactly as you do for dine-in service.
Add packaging costs
Calculate what the container, lid, cutlery, and bag cost. Don't forget small items like napkins and sauce cups. This is usually €0.30 to €0.60 per dish.
Calculate food cost with new total costs
Use the formula: (Ingredients + Packaging) / Selling price excl. VAT × 100. Remember: selling price still includes 9% VAT, so divide by 1.09.
✨ Pro tip
Track your 15 highest-volume takeout dishes every quarter and recalculate their packaging costs. Suppliers bump prices regularly, and those small increases compound fast across hundreds of orders.
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 platform fees in my food cost calculation?
No, platform fees are a separate expense like rent or wages. They don't count toward your food cost percentage, but they absolutely hurt your total margin.
Can I charge different prices for takeout and delivery?
Absolutely. Your costs are different (packaging, platform fees), so your prices should be too. Most restaurants charge €1-3 extra for delivery.
What VAT should I use for takeout and delivery?
Food stays at 9% VAT, same as dine-in. Only alcoholic beverages jump to 21% VAT, even for takeout.
How do I calculate packaging costs if I use different container sizes?
Calculate per dish which packaging you actually use. A small salad needs different containers than a large pasta dish. Add up the real costs per individual dish.
📚 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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