78% of restaurants undercharge for children's portions, eating into profit margins without realizing it. Most establishments charge 70-80% of the adult price, but this rarely reflects actual costs. Fixed expenses like service and overhead don't shrink with portion size.
Why calculate children's portions differently?
A children's portion isn't simply "half ingredients for half price". Fixed costs remain constant regardless of portion size.
⚠️ Note:
A children's portion with 50% of the ingredients does NOT automatically mean 50% of the price. Service, dishwashing and overhead costs stay the same.
The three components of your food cost
Every dish breaks down into three cost types:
- Variable costs: Ingredients that scale with portion size
- Fixed costs per plate: Service, dishwashing, gas/electricity for preparation
- Overhead: Rent, staff, general costs
With children's portions, only variable costs decrease. Everything else remains identical - a pattern we see repeatedly in restaurant financials where operators miscalculate these ratios.
💡 Example:
Adult pasta carbonara €16.50 (incl. 9% VAT):
- Ingredients: €4.50 (variable)
- Service + dishwashing: €3.00 (fixed)
- Overhead + profit: €8.26 (fixed)
Children's portion 60% ingredients: €4.50 × 0.60 = €2.70
Total cost price child: €2.70 + €3.00 + €8.26 = €13.96
Common percentages by age
Most restaurants follow these age-based guidelines:
- 2-6 years: 60-70% of ingredients, 80-85% of selling price
- 7-12 years: 70-80% of ingredients, 85-90% of selling price
- 13+ years: Adult portion at adult price
💡 Calculation example:
Steak €28.00 (incl. VAT) → €25.69 excl. VAT
- Ingredients adult: €9.00
- Ingredients child (65%): €5.85
- Difference: €3.15 less cost
Children's price: €25.69 - €3.15 = €22.54 excl. VAT
Menu: €22.54 × 1.09 = €24.57 → rounded €24.50
Pitfalls in children's portion pricing
These mistakes hurt restaurant profitability:
⚠️ Note:
"Children eat free" sounds nice, but costs you €4-8 per child in ingredients and service. Factor this into your other prices.
- Too cheap: 50% of the price at 70% of the costs
- No distinction: Same price for all children, regardless of age
- Forgotten VAT: Calculating percentage on price incl. VAT
Special children's menu strategy
Many restaurants create separate children's menus with simplified dishes. Benefits include:
- Lower ingredient costs through simplicity
- Faster preparation
- Less waste (children are more predictable)
- Higher margin possible
💡 Children's menu example:
Instead of small adult portions:
- Chicken nuggets + fries: ingredients €2.80
- Pasta + tomato sauce: ingredients €1.90
- Mini pizza: ingredients €2.40
Selling price €9.95 → food cost 19-28% (excellent!)
How do you calculate the children's portion price? (step by step)
Determine the ingredient costs of the adult portion
Add up all ingredient costs of the original dish. Don't forget garnishes, sauces and butter. These are your variable costs that scale with portion size.
Calculate the children's portion percentage
Determine what percentage of the ingredients you use. For 2-6 years usually 60-70%, for 7-12 years 70-80%. Multiply the ingredient costs by this percentage.
Subtract the difference from the adult price
Take the adult selling price (excl. VAT), subtract the difference in ingredient costs. Multiply by 1.09 for the price incl. VAT and round to a nice menu price.
✨ Pro tip
Audit your children's portion margins every 6 weeks during peak family dining seasons. If food costs exceed 32% due to generous pricing, immediately adjust to 87-92% of adult prices.
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 the children's portion calculation?
Always calculate excluding VAT and add 9% VAT at the final step. Otherwise your margin appears higher than reality.
What if parents question why children don't pay 50%?
Explain that service and dishwashing costs remain constant. Children receive identical service levels with reduced ingredients only.
Can I offer free children's meals with adult main courses?
You can, but add €4-6 per child to adult prices. Without this adjustment, families become loss-making customers.
What about drinks with children's menus?
Children's beverages often carry higher margins than food. Lemonade at €2.50 with €0.40 ingredient cost compensates for lower food margins.
Should different age groups have different pricing tiers?
Two categories work effectively: 2-8 years and 9-12 years. More categories create unnecessary complexity for staff and guests.
How do I handle children's portions for expensive dishes like seafood?
For premium items over €35, use 90-95% of adult pricing since fixed costs represent a larger percentage of total costs.
📚 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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