📝 Basic knowledge and formulas · ⏱️ 3 min read

How do I determine my minimum selling price based on...

📝 KitchenNmbrs · updated 06 Apr 2026

Quick answer
Your minimum selling price determines whether you make or lose money on each dish. Some restaurants nail their pricing and build solid profit margins, while others wing it and slowly bleed cash without realizing why.

Your minimum selling price determines whether you make or lose money on each dish. Some restaurants nail their pricing and build solid profit margins, while others wing it and slowly bleed cash without realizing why. The difference comes down to knowing your true minimum price based on real food costs and realistic margin targets.

What is a minimum selling price?

Your minimum selling price is the lowest amount you can charge for a dish and still hit your target profit margin. Go below this number and you're basically subsidizing your customers' meals. Price above it and you make more money — assuming people will pay.

The math looks straightforward, but plenty of restaurant owners mess up the formula:

Minimum selling price (excl. VAT) = Food cost / (Desired margin % / 100)

? Example:

Your steak costs €9.00 in ingredients and you want a food cost of 30%.

  • Food cost: €9.00
  • Desired food cost: 30%
  • Minimum price: €9.00 / 0.30 = €30.00 excl. VAT
  • On menu: €30.00 × 1.09 = €32.70 incl. VAT

Sell for less than €32.70 and you won't hit your margin.

Calculate food cost correctly

Before you figure out your minimum price, you need the actual cost of your dish. That means everything that ends up on the plate:

  • Main ingredients: meat, fish, vegetables
  • Sides: potatoes, rice, salad
  • Sauces and dressings: including that pat of butter
  • Spices and seasonings: small amounts that add up fast
  • Garnish: parsley, radish, olive

⚠️ Watch out:

Don't forget trimming loss! Buy whole fish for €18/kg but lose 45% to trimming? You're actually paying €32.73/kg for usable fillet. Use that real price in your calculations.

Different margins for different dish types

Not every dish needs identical margins. Smart operators set different targets by category:

  • Meat and fish: 28-32% food cost
  • Pasta and vegetarian: 25-30% food cost
  • Starters: 30-35% food cost
  • Desserts: 20-25% food cost

? Example different margins:

Restaurant with mixed menu:

  • Salmon (€8.50 food cost, 30% margin): min. €31.02
  • Pasta carbonara (€4.20 food cost, 25% margin): min. €18.35
  • Tiramisu (€2.10 food cost, 20% margin): min. €11.45

Cheap desserts help offset expensive main courses this way.

Market prices and competition

Your minimum price sets the floor, not the ceiling. But you still need to check what customers will actually pay:

  • What do similar restaurants nearby charge?
  • What's your target customer comfortable paying?
  • How special is your dish?

If your minimum price is way above market rates, you've got two options: cut your food cost or drop the dish. One of the most common blind spots in kitchen management is keeping dishes on the menu that can't be priced competitively.

? Example market check:

Your steak needs €32.70 minimum, but competitors charge €28.00.

  • Option 1: Source cheaper meat (different cut?)
  • Option 2: Reduce portion size
  • Option 3: Swap expensive sides
  • Option 4: Accept lower margin on this one dish

Make the choice deliberately — never sell below actual food cost.

Adjust prices as costs rise

Suppliers raise prices constantly. Check your minimums every 3 months to stay profitable:

  • Have your supplier costs gone up?
  • Does your calculated food cost match what you're actually spending?
  • Which dishes now fall below minimum price?

Food cost calculators automatically update your minimum prices when supplier costs change, so you'll instantly see which dishes need price adjustments.

How do you calculate your minimum selling price? (step by step)

1

Calculate the actual food cost

Add up all ingredients that go on the plate: main ingredient, sides, sauces, spices and garnish. Don't forget trimming loss — if you buy whole fish, calculate with the actual fillet price after processing.

2

Determine your desired food cost percentage

Choose a realistic margin for this type of dish. Meat and fish usually 28-32%, pasta and vegetarian 25-30%. Check what's standard in your segment and what your operating costs allow.

3

Calculate the minimum price

Use the formula: food cost divided by (food cost % divided by 100). So with €8 food cost and 30% desired margin: €8 / 0.30 = €26.67 excl. VAT. For the menu: €26.67 × 1.09 = €29.07 incl. VAT.

✨ Pro tip

Check the minimum prices on your 8 most-ordered dishes from last weekend's service within 72 hours. These items likely drive 70% of your weekend revenue, so their pricing accuracy directly impacts your bottom line.

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Frequently asked questions

Should I include VAT in my minimum price calculation?
No, always calculate excluding VAT first, then add the 9% for restaurant food. This prevents you from accidentally messing up your food cost percentage.
What if my minimum price is higher than competitors?
You've got three moves: find cheaper ingredients, shrink portions, or switch suppliers. Selling below food cost isn't an option — you'll lose money on every single plate.
Can I use different margins for different dishes?
Absolutely, and you should. Desserts can handle lower food costs (20-25%) while meat and fish typically need 28-32%. This balances expensive ingredients with high-margin items.
How often should I recalculate minimum prices?
Every 3 months minimum, or right after any supplier price hike. Food costs change constantly, so last month's numbers might already be wrong.
ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

Sources consulted

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.

JS

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.

8 years kitchen manager at 1NUL8 Group Rotterdam
Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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