A ghost kitchen (or dark kitchen) is a restaurant without dining space that only does delivery and takeout. Cost calculation differs significantly from a regular restaurant due to different cost items and margins. You'll need to account for platform fees, packaging costs, and completely different margin structures.
What is a ghost kitchen?
A ghost kitchen is a commercial kitchen without seating for guests. You only sell through delivery platforms like Thuisbezorgd, Uber Eats or your own website. No service staff, no interior design, no terrace - just a kitchen that makes food for delivery and takeout.
This sounds simpler than a regular restaurant, but your cost structure is completely different. Some costs disappear (service staff, interior design), others are added (packaging, platform fees).
The biggest cost differences
A ghost kitchen has different cost items than a regular restaurant:
💡 Example cost comparison:
Regular restaurant per €20 dish (excl. VAT €18.35):
- Ingredients: €5.50 (30%)
- Staff: €6.42 (35%)
- Other costs: €6.43 (35%)
Ghost kitchen per €20 dish (excl. VAT €18.35):
- Ingredients: €5.50 (30%)
- Platform fee (25%): €4.59
- Packaging: €0.75
- Staff: €3.67 (20%)
- Other costs: €3.84 (21%)
Platform fees - your biggest new cost item
Delivery platforms charge between 15% and 30% commission on your order value. This becomes your biggest cost item after ingredients.
⚠️ Watch out:
Platform fees are calculated on the full order value including delivery costs. If a customer orders €25 including €3 delivery, you pay commission on €25.
Include packaging costs
Packaging is a new cost item you need to include in your cost price. Think about:
- Containers and boxes (€0.15 - €0.50 per piece)
- Bags and carriers (€0.05 - €0.15 per order)
- Stickers and labels (€0.02 - €0.05 per piece)
- Cutlery and napkins (€0.10 - €0.20 per order)
💡 Example packaging costs:
Pasta carbonara order:
- Pasta container: €0.35
- Lid: €0.15
- Bag: €0.10
- Cutlery set: €0.15
- Stickers: €0.05
Total packaging: €0.80 per order
VAT remains 9% for food
Good news: takeout and delivery of food falls under the same VAT rate as dine-in consumption. So you charge 9% VAT on your food, just like in a regular restaurant.
For your cost calculation, you still calculate excluding VAT:
Cost price % = (Total costs / Sales price excl. 9% VAT) × 100
Higher food cost is acceptable
For ghost kitchens, a higher food cost is acceptable because you save other costs:
- No service staff (saves 10-15% of labor costs)
- No interior design and maintenance of dining space
- Lower rent (industrial area vs. city center)
- Less cleaning and energy
💡 Ghost kitchen benchmark:
Common cost distribution for ghost kitchen:
- Ingredients + packaging: 32-38%
- Platform fees: 20-30%
- Staff: 15-25%
- Other costs: 15-25%
Profit: 5-15% (lower than regular restaurant due to platform fees)
Calculate minimum order value
Many ghost kitchens work with minimum order values. Calculate your break-even per order:
Break-even order = Fixed costs per order / (1 - Variable costs %)
This calculation represents one of the most common blind spots in kitchen management - operators often underestimate their true fixed costs per order and end up losing money on small orders.
💡 Example break-even:
Fixed costs per order:
- Packaging: €0.80
- Labor (10 min at €15/hour): €2.50
- Overhead per order: €1.20
Total fixed: €4.50
Variable costs: 55% (food 30% + platform 25%)
Break-even: €4.50 / (1 - 0.55) = €10.00 minimum order
Ghost kitchen vs. regular restaurant
The most important differences in cost calculation:
- Platform fees: 20-30% additional cost item
- Packaging: €0.50-€1.50 per order
- Higher food cost acceptable: 32-38% vs. 28-35%
- Lower labor costs: no service staff
- Minimum orders: break-even calculation crucial
- Lower profit: platform fees compress margin
⚠️ Watch out:
Ghost kitchens seem simpler, but your margins are tighter due to platform fees. Calculate everything carefully before you set your prices.
How do you calculate the cost price for a ghost kitchen?
Calculate your total ingredient costs
Add up all ingredients that go into the dish, including garnishes, sauces and oil. Don't forget to add packaging costs (container, lid, cutlery, bag).
Deduct platform fees from your sales price
Platform fees are calculated on your full sales price. At 25% commission and €20 sales price you keep €15. This is your actual revenue on which you calculate your cost price.
Calculate your cost price percentage
Divide your total costs (ingredients + packaging) by your net revenue (after platform fees) and multiply by 100. A cost price of 35-40% is normal for ghost kitchens.
✨ Pro tip
Audit your platform-specific costs every 30 days since commission rates change frequently. Uber Eats might offer 15% commission this month but jump to 28% next month without proper negotiation.
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 cost price higher than at a regular restaurant?
Platform fees and packaging costs make ghost kitchens more expensive. A cost price of 35-40% is normal, because you save other costs like service staff and interior design.
Should I include VAT in my cost price calculation?
No, always calculate excluding VAT. Takeout and delivery of food falls under 9% VAT, just like dine-in consumption. Divide your costs by the price excluding VAT.
How do I calculate my minimum order value?
Calculate your fixed costs per order (packaging, labor, overhead) and divide by your profit margin. At €4.50 fixed costs and 45% margin you need a minimum of €10.
Are packaging costs deductible from VAT?
Packaging costs are regular business expenses and deductible if you're VAT liable. Keep invoices from your packaging suppliers for your administration.
Can I charge different prices per platform?
Yes, many ghost kitchens charge higher prices on platforms with higher commissions. Make sure you calculate your cost price per platform to stay profitable.
How do I handle refunds and chargebacks in my cost calculations?
Include a buffer of 2-3% for refunds, chargebacks, and platform disputes in your cost calculations. These costs can significantly impact your margins if not accounted for properly.
📚 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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