Most cafés launched their high tea service three years ago, yet still guess at their actual profit margins. The dozens of tiny components make accurate costing complex. Here's how to nail down your real numbers.
Why high tea calculations get messy
High tea consists of dozens of small bites, drinks and presentation elements. Each scone, sandwich and petit four carries its own cost. Miss one component? Your calculation falls apart.
⚠️ Note:
High tea gets sold per person, but you must calculate every individual component. An average service includes 15-20 different items.
List every component and its cost
Start with a complete inventory of everything hitting the table:
- Savory bites: sandwiches, quiches, sausage rolls
- Sweet bites: scones, petit fours, small cakes
- Drinks: tea, coffee, bubbles
- Additions: jam, clotted cream, butter
- Presentation: cake stands, napkins, decoration
💡 Example high tea for 2 people:
Savory tier:
- 4 sandwiches: €2.40
- 2 quiche slices: €1.80
- 4 savory bites: €3.20
Sweet tier:
- 4 scones with jam/cream: €2.80
- 6 petit fours: €4.50
- 2 cake slices: €3.60
Drinks:
- Tea for 2 (unlimited): €1.20
- Prosecco (2 glasses): €3.80
Total cost price: €23.30
Calculate your per-person margin
Divide total cost by guest count and compare against your selling price:
Formula: Margin % = ((Selling price excl. VAT - Cost price per person) / Selling price excl. VAT) × 100
💡 Calculation example:
High tea for 2 people: €65.00 (incl. 9% VAT)
- Selling price excl. VAT: €65.00 / 1.09 = €59.63
- Total cost price: €23.30
- Per person: €59.63 / 2 = €29.82 sales vs. €11.65 costs
Margin: ((€29.82 - €11.65) / €29.82) × 100 = 60.9%
Account for the hidden expenses
High tea carries extra costs that sneak past your radar. Most kitchen managers discover too late that these "invisible" expenses can slash 10-15% off their projected margins.
- Staff: High tea demands more service than regular lunch
- Dishwashing: Mountains of extra dishes and cake stands
- Presentation: Fresh flowers, ribbons, special napkins
- Prep time: Extensive handwork for petit fours and decoration
⚠️ Note:
Factor in at least €3-5 extra per person for presentation and enhanced service. Otherwise your margin looks inflated.
Boost your high tea profitability
Armed with accurate numbers, you can make strategic improvements:
- Swap expensive items: Replace smoked salmon with ham-cheese sandwich, save €2 per person
- Adjust portions: Slightly smaller petit fours go unnoticed
- Buy seasonally: Winter strawberries cost 3× summer prices
- Make vs. buy: Homemade scones can save €1.50 per person
💡 Optimization example:
With 3 adjustments:
- Bake scones yourself: -€1.50 per person
- Smaller petit fours: -€1.00 per person
- Ham instead of salmon: -€2.00 per person
New cost price: €8.15 per person → Margin increases to 72.7%
How do you calculate high tea margin? (step by step)
Make a complete ingredient list
Write down all bites, drinks and additions that belong to your high tea. Also include presentation elements like fresh flowers or special napkins. Don't forget anything, every component counts toward your cost price.
Calculate the cost price per component
Figure out what each sandwich, scone and petit four costs in ingredients. Add up all portions for the total cost price of your high tea service. Use exact quantities, no estimates.
Compare with selling price excl. VAT
Divide your selling price by the number of people and subtract the cost price per person. Divide this difference by the selling price and multiply by 100 for your margin percentage. A healthy margin for high tea is between 60-75%.
✨ Pro tip
Track your 3 most expensive high tea components weekly for the next 6 weeks. If those prices stay stable, you've got 75% of your margin risk locked down.
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
What margin should I target for high tea?
Aim for 60-75% margins on high tea services. The premium pricing and relatively low cost of small bites allow higher margins than regular lunch dishes. Anything below 55% suggests your pricing needs adjustment.
Should presentation costs factor into my calculations?
Absolutely - budget at least €3-5 per person for cake stands, fresh flowers, special napkins and enhanced service. These elements define the high tea experience and must be included in your cost calculations.
How often should I recalculate my high tea costs?
Review your costs quarterly or whenever suppliers adjust prices. Seasonal ingredients like fresh berries can swing dramatically in price and impact your margins significantly.
Can I offer multiple high tea tiers?
Yes, create a standard version (€25-30 per person) and premium option (€35-45 per person) with luxury ingredients. Calculate each tier's costs separately to track individual margins and optimize accordingly.
📚 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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