Picture this: your pasta dish sells for €24 on Deliveroo, but you only receive €16.51 after all deductions. Commission fees, packaging expenses, and payment processing create a cost maze that most restaurant owners don't fully grasp. Getting the real numbers means tracking every expense that doesn't exist with walk-in customers.
All cost items of a delivery order
Delivery orders carry expenses that vanish with dine-in customers. Most operators count ingredient costs and stop there - missing half the story.
- Ingredients: Your standard food cost
- Packaging: Containers, bags, cutlery, napkins
- Platform fee: 15-30% of your order value
- Payment costs: 2-4% of order value
- Labor: Packing and preparing for delivery
⚠️ Note:
Platform fees get calculated on your selling price including VAT. So you're paying commission on the VAT you'll remit to tax authorities.
Calculate packaging costs exactly
Packaging looks cheap but adds up fast. Count every single item that goes with each order:
- Main packaging (container, box)
- Side dish containers
- Sauce containers
- Cutlery and napkins
- Carry bags
- Stickers and labels
💡 Example packaging costs:
Pasta carbonara order:
- Main container: €0.45
- Sauce container: €0.15
- Cutlery set: €0.25
- Carry bag: €0.12
- Sticker: €0.03
Total packaging: €1.00
Account for platform fees
Deliveroo, Uber Eats and similar platforms grab 15-30% commission. They calculate this on your selling price including VAT.
Platform fee formula:
Platform fee = Order value incl. VAT × Platform percentage
💡 Example platform fee:
Order of €24.00 incl. VAT at 25% platform fee:
- Platform fee: €24.00 × 0.25 = €6.00
- You receive: €24.00 - €6.00 = €18.00
- After VAT deduction: €18.00 / 1.09 = €16.51 excl. VAT
Actual receipt excl. VAT: €16.51
Calculate total cost price
Add everything up and compare with your actual receipt. This shows your real delivery margins - a pattern we see repeatedly in restaurant financials shows most operators underestimate these costs by 8-12%.
Formula total delivery food cost:
Delivery food cost % = (Ingredients + Packaging) / Receipt excl. VAT × 100
💡 Complete example:
Pasta carbonara €24.00 on platform (25% fee):
- Ingredients: €5.10
- Packaging: €1.00
- Platform fee: €6.00
- Receipt: €18.00 incl. VAT = €16.51 excl. VAT
Delivery food cost: (€5.10 + €1.00) / €16.51 × 100 = 37.0%
Restaurant comparison: this would be 31.1% for dine-in.
Acceptable delivery food cost
Platform fees and packaging push your delivery food costs way higher than restaurant dining. Expected ranges:
- Restaurant food cost: 28-35%
- Delivery food cost: 35-45%
- Warning zone: Above 45% makes profitability tough
⚠️ Note:
Delivery prices must exceed restaurant prices to maintain identical margins. Calculate 15-25% markup to offset platform fees.
Monthly check routine
Monitor your delivery numbers monthly to keep margins under control:
- Total platform revenue vs. amount received
- Average order value per platform
- Packaging costs as % of revenue
- Food cost of your 5 top-selling delivery dishes
Food cost calculators automate these calculations, giving you instant visibility into each delivery order's true profitability without manual spreadsheet work.
How do you calculate the cost price per delivery order? (step by step)
Gather all packaging costs
Add up all packaging that goes with the order: main container, side dish containers, sauce containers, cutlery, napkins, carry bags and stickers. Calculate the exact costs per item.
Calculate your actual receipt
Deduct platform fee from your order value and convert to excl. VAT. Formula: (Order value - Platform fee) / 1.09 for food with 9% VAT.
Calculate total delivery food cost
Divide ingredients + packaging by your actual receipt excl. VAT and multiply by 100. This gives you the actual food cost percentage for delivery orders.
✨ Pro tip
Calculate your exact cost per order for 47 delivery orders over the next 3 weeks - ingredients, packaging, and all platform deductions. This sample size reveals if your current markup actually covers every hidden expense or if you're bleeding money on each order.
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 delivery food cost higher than in my restaurant?
Platform fees (15-30%) and packaging costs reduce what you receive from every customer payment. That's why acceptable delivery food cost ranges from 35-45% instead of the typical restaurant range of 28-35%.
Should I include VAT in my platform fee calculation?
Yes, platforms calculate fees on your selling price including VAT. You're essentially paying commission on the VAT you'll later remit to tax authorities, which further reduces your actual receipt.
How much markup should I add to delivery prices?
Calculate 15-25% markup on your restaurant prices to compensate for platform fees and packaging costs. Without this adjustment, you'll earn significantly less per dish than direct restaurant sales.
📚 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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