You calculate the cost price per serving of alcoholic beverages by dividing the bottle price by the number of servings from that bottle. Many hospitality entrepreneurs forget that alcoholic beverages have 21% VAT (not 9% like food). In this article you'll learn step-by-step how to calculate exactly what each serving costs you.
Why you need to know the serving price
If you don't know what a serving of drink costs, you can't set good selling prices. The difference between profit and loss often lies in the details: how many ml exactly do you pour? How many servings do you get from a bottle? And what do you do about loss from spillage?
💡 Example:
You buy a bottle of wine of 0.75 liters for €12.00 (excl. 21% VAT):
- Bottle price excl. VAT: €12.00
- Contents: 750 ml
- Serving: 150 ml
- Servings per bottle: 750 ÷ 150 = 5 servings
Cost price per serving: €12.00 ÷ 5 = €2.40
VAT on alcoholic beverages
Alcoholic beverages have 21% VAT, not 9% like food. This makes a big difference in your calculation. If your supplier charges €15.00 incl. VAT, you're actually paying €12.40 excl. VAT.
⚠️ Note:
Always calculate with the price excl. VAT for your cost price calculation. Otherwise your drinks will seem cheaper than they really are.
Calculating different types of beverages
Each type of beverage has its own serving size. Here are the standard measures:
- Wine: 100-150 ml per glass
- Beer (bottle): 250-330 ml
- Beer (draft): 200, 250 or 330 ml
- Spirits: 35-50 ml
- Liqueur: 20-35 ml
💡 Example spirits:
Bottle of whisky 0.7 liters for €45.00 excl. VAT:
- Contents: 700 ml
- Serving: 40 ml
- Servings per bottle: 700 ÷ 40 = 17.5 servings
Cost price per serving: €45.00 ÷ 17.5 = €2.57
Including loss and spillage
In practice you never get exactly the number of servings you calculate. There's always some loss from spillage, tasting, or pouring a bit too generously. So factor in 5-10% loss.
💡 Example with loss:
Same bottle of whisky with 10% loss:
- Theoretical: 17.5 servings
- With 10% loss: 17.5 × 0.9 = 15.8 servings
Actual cost price: €45.00 ÷ 15.8 = €2.85
Calculating pour cost
Pour cost is the beverage version of food cost. The percentage of your selling price that goes to the drink itself. A typical pour cost for alcoholic beverages is between 18-25%.
Formula: Pour cost % = (Drink costs per serving ÷ Selling price excl. VAT) × 100
💡 Pour cost example:
You sell whisky for €8.50 incl. 21% VAT:
- Selling price excl. VAT: €8.50 ÷ 1.21 = €7.02
- Drink costs: €2.85
- Pour cost: (€2.85 ÷ €7.02) × 100 = 40.6%
This is too high! Aim for max 25%.
Digital vs. manual tracking
You can do all this in Excel, but it quickly becomes confusing if you have many different drinks. A system like KitchenNmbrs automatically calculates your serving costs and pour cost, so you can immediately see if your prices are correct.
⚠️ Note:
Update your purchase prices regularly. Beverage suppliers often raise their prices without you noticing right away.
How do you calculate the serving price of drinks? (step by step)
Determine the bottle price excl. VAT
Subtract 21% VAT from your purchase price. At €15.00 incl. VAT: €15.00 ÷ 1.21 = €12.40 excl. VAT. This is your actual purchase price for the calculation.
Calculate the number of servings per bottle
Divide the contents of the bottle by your standard serving size. A bottle of wine of 750 ml with servings of 150 ml gives 5 servings. Account for 5-10% loss from spillage.
Divide bottle price by number of servings
Divide your bottle price excl. VAT by the number of servings (including loss). €12.40 ÷ 4.5 servings = €2.76 per serving. This is your actual drink costs per glass.
✨ Pro tip
Regularly measure your pouring sizes. A bartender who pours 5 ml extra per serving can increase your pour cost by 2-3 percentage points without you noticing.
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
Should I include VAT in my drink costs?
No, always calculate with prices excl. VAT. Alcoholic beverages have 21% VAT, so subtract that first from your purchase price before you calculate the serving costs.
How much loss should I account for with drinks?
Account for 5-10% loss for spillage, tasting and pouring a bit too generously. With spirits this can be higher due to evaporation if bottles are left open for a long time.
What is a good pour cost for alcoholic beverages?
Aim for 18-25% pour cost. Wine can be slightly higher (up to 30%), spirits should stay lower (around 20%). If you're above 30%, you're not earning enough.
How often should I update my drink prices?
Check your purchase prices at least every 3 months. Beverage suppliers regularly raise their prices, especially wines and specialty beers.
Should I calculate cocktails differently?
Yes, with cocktails you add up all ingredients: spirits, mixers, garnish, ice. Also factor in extra time for preparation in your selling price.
📚 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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