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📝 Delivery & dark kitchen · ⏱️ 2 min read

How do I calculate the margin on a delivery menu I offer for business lunches?

📝 KitchenNmbrs · updated 16 Mar 2026

Calculating delivery margins for business lunches has become more complex over the past three years. Many entrepreneurs forget platform fees and packaging costs, unknowingly losing money. Here's how to calculate your real margin on corporate delivery orders.

What makes delivery menus different?

A delivery menu for business lunches carries different cost components than your regular offerings. You're managing platform fees, packaging expenses, and typically larger order volumes.

  • Platform fees (Deliveroo, Uber Eats): 15-30% of order value
  • Packaging costs: containers, bags, cutlery, napkins
  • Larger volumes: typically 10-50 lunches per order
  • Different pricing: corporate clients often accept premium rates

The complete cost structure

For accurate margin calculation, you must include every cost component:

💡 Example cost structure:

Business lunch salad for €12.50 incl. VAT:

  • Selling price excl. VAT: €11.47
  • Ingredient costs: €3.20
  • Packaging costs: €0.85
  • Platform fees (20%): €2.29
  • Total costs: €6.34

Net margin: €11.47 - €6.34 = €5.13 (45%)

Calculate platform fees correctly

Delivery platforms typically charge a percentage of your selling price. This percentage varies per platform and can be negotiated for high-volume accounts.

⚠️ Note:

Platform fees calculate on your selling price incl. VAT. With a 20% commission and €12.50 selling price, you pay €2.50 commission, not €2.29.

Packaging costs per portion

Packaging expenses are frequently underestimated but can reach €1.00 per portion with premium presentation.

  • Salad container: €0.35
  • Lid: €0.15
  • Dressing cups (2x): €0.20
  • Cutlery set: €0.10
  • Napkin: €0.05
  • Paper bag: €0.15

Total: €1.00 per portion packaging costs.

Margin calculation formula

Net margin % = ((Selling price excl. VAT - Total costs) / Selling price excl. VAT) × 100

Where total costs consist of:

  • Ingredient costs
  • Packaging costs
  • Platform fees
  • Any delivery costs

💡 Example calculation:

Business lunch box €15.00 incl. VAT:

  • Selling price excl. VAT: €13.76
  • Ingredient costs: €4.50
  • Packaging costs: €1.20
  • Platform fees (18%): €2.70
  • Total costs: €8.40

Margin: (€13.76 - €8.40) / €13.76 × 100 = 39%

Business customers: different pricing strategy

Corporate clients often have different price perceptions than individual consumers. They order larger volumes and prioritize service reliability.

  • Volume discount: from 20 lunches for example 5% discount
  • Fixed prices: business customers want predictable costs
  • Premium positioning: high-quality packaging justifies higher price
  • Invoice option: no cash, but administrative costs

Calculate minimum order value

For business lunches, you can establish a minimum order value to cover fixed costs (delivery, administration). One of the most common blind spots in kitchen management is underestimating these overhead expenses.

💡 Minimum order value calculation:

Fixed costs per order:

  • Delivery costs: €4.50
  • Administration/invoice: €2.00
  • Total: €6.50 fixed costs

With a 35% margin, you need a minimum of €18.60 revenue to break even.

How do you calculate the margin on delivery lunches? (step by step)

1

Gather all cost items

Add up: ingredient costs, packaging costs per portion, and check the platform percentage of your delivery partner. Don't forget small cost items like napkins and cutlery.

2

Calculate platform fees correctly

Platform fees are calculated on your selling price incl. VAT. With a €15.00 selling price and 20% commission, you pay €3.00 in platform fees.

3

Calculate your net margin

Subtract all costs from your selling price excl. VAT. Divide the result by your selling price excl. VAT and multiply by 100 for the percentage.

✨ Pro tip

Calculate your top 3 corporate lunch items' margins every 2 weeks during peak season. If any dish drops below 30% margin, raise the price immediately - corporate clients rarely balk at justified increases.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

What margin is normal for delivery menus?

For delivery menus, a net margin of 35-45% is standard. Due to platform fees and packaging costs, this is lower than regular menus which often achieve 50-65%.

Should I include VAT in my margin calculation?

Always calculate your margin excl. VAT. VAT isn't yours - it goes to the tax authority. You calculate your real margin on the amount you actually receive.

Can I use different margins per customer?

Yes, business customers often accept higher prices due to service and convenience. You can offer volume discounts but still charge a higher base price than for individual customers.

How often should I adjust my delivery prices?

Check your platform fees and ingredient prices monthly. Business customers value price stability, so don't adjust too frequently. But do respond promptly to major cost increases.

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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