A pasta dish that costs 30% in your dining room might run just 26% on delivery platforms. Platform fees of 15-30%, packaging expenses, and adjusted pricing create entirely different cost structures. Here's how to calculate delivery food costs accurately.
Why delivery menus are different
Your delivery menu operates with distinct costs compared to dine-in service. Platform fees ranging 15-30%, packaging expenses, and typically higher menu prices mean your food cost percentages shift significantly.
? Example:
Pasta Carbonara in restaurant vs. delivery:
- Restaurant: €18.50 - ingredients €5.10 = 30% food cost
- Delivery: €22.50 - ingredients €5.10 - packaging €0.75 = 26% food cost
Higher price compensates for extra packaging costs.
Include packaging costs
Packaging expenses belong in your cost price calculation, not overhead. You'll need to total every material per order.
- Container or box
- Lid
- Cutlery and napkins
- Sauce containers
- Plastic bag
- Stickers and labels
? Example packaging costs:
- Cardboard container: €0.35
- Lid: €0.15
- Cutlery set: €0.12
- Plastic bag: €0.08
- Sticker: €0.05
Total per order: €0.75
Platform fees are not part of food cost
Platform commissions from Thuisbezorgd or Uber Eats function as marketing expenses. Don't factor them into food cost percentages - that's one of the most common blind spots in kitchen management I've observed.
⚠️ Note:
Platform fees sit between your gross revenue and net revenue. They're comparable to credit card fees or discounts.
Delivery price vs. restaurant price
Most establishments bump delivery prices 15-25% higher than dine-in. This increase offsets packaging expenses and platform commissions, not just delivery logistics.
- Ingredients stay the same
- Packaging gets added
- Price goes up
- Food cost percentage often drops
VAT stays 9% for food
Delivered meals carry identical VAT rates as restaurant dining: 9%. This applies across all food orders, takeaway included.
? Example calculation:
Burger delivery menu €15.50 incl. VAT:
- Price excl. VAT: €15.50 / 1.09 = €14.22
- Ingredients: €4.20
- Packaging: €0.65
- Total cost price: €4.85
Food cost: €4.85 / €14.22 × 100 = 34.1%
Separate menus, separate calculations
Track restaurant and delivery numbers independently. Each channel has unique cost structures and profit margins that require distinct analysis.
- Restaurant: focus on food cost + labor
- Delivery: focus on food cost + packaging + platform fees
- Break-even point is different
- Profitability per dish varies
Related articles
How do you calculate food cost for delivery menus?
Calculate ingredient costs per portion
Add up all ingredients the same way you do for your restaurant menu. Use the same portion sizes and recipes as a basis.
Add packaging costs
Sum all packaging materials per dish: container, lid, cutlery, bag, stickers. This becomes part of your cost price.
Calculate food cost with delivery price
Divide total costs (ingredients + packaging) by your delivery price excl. VAT. Don't include platform fees in food cost.
✨ Pro tip
Run separate food cost analyses for your top 12 delivery items every 6 weeks. Price adjustments on delivery platforms take effect immediately, unlike printed menus.
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Frequently asked questions
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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
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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