Why does calculating champagne brunch costs leave so many restaurant owners scratching their heads? You're dealing with two different VAT rates: 9% on food and 21% on alcoholic beverages. Here's how to calculate your total cost price including every ingredient.
Gather all ingredients and prices
Your champagne brunch has two main categories: food and beverages. List everything that hits the table.
- Dishes: eggs, bacon, croissants, fruit, cheese, salmon
- Beverages: champagne, prosecco, orange juice, coffee
- Garnishes: butter, jam, cream, garnish
- Tableware and decoration: napkins, flowers, candles
💡 Example brunch for 10 people:
- Champagne (2 bottles): €60
- Eggs Benedict (10 portions): €25
- Smoked salmon: €18
- Croissants and bread: €12
- Fruit and cheese: €15
Total ingredient costs: €130
Calculate the amount per person
Divide all costs by guest count. That's your ingredient cost per person.
Formula: Cost price per person = Total ingredient costs / Number of people
💡 Calculation:
€130 total costs for 10 people
€130 ÷ 10 = €13.00 per person
Account for different VAT rates
Here's where it gets tricky: food carries 9% VAT, alcohol carries 21% VAT. You must calculate them separately.
- Dishes (food): 9% VAT
- Champagne, prosecco, wine: 21% VAT
- Coffee, tea, juices: 9% VAT
⚠️ Attention:
This VAT split is one of the most common blind spots in kitchen management. If your champagne brunch costs €45 incl. VAT and €15 of that is alcohol, calculate: €15 ÷ 1.21 = €12.40 excl. VAT for alcohol and €30 ÷ 1.09 = €27.52 excl. VAT for food.
Calculate your food cost percentage
Now you can check profitability. Apply the food cost formula to your total selling price.
Formula: Food cost % = (Ingredient costs / Selling price excl. VAT) × 100
💡 Complete calculation:
Selling price: €45.00 per person (mixed VAT rate)
- Alcohol portion: €15 ÷ 1.21 = €12.40 excl. VAT
- Food portion: €30 ÷ 1.09 = €27.52 excl. VAT
- Total excl. VAT: €39.92
Food cost: (€13.00 ÷ €39.92) × 100 = 32.6%
Check your profitability
A food cost of 30-35% works well for brunch concepts. Alcohol normally has lower 'pour cost' (18-25%), food runs higher (28-35%).
- Under 30%: highly profitable
- 30-35%: healthy margin
- Above 35%: not enough profit, raise price or lower costs
Tools like KitchenNmbrs can automate these calculations for all ingredients, including correct VAT rates per product.
How do you calculate champagne brunch cost price? (step by step)
Make a complete ingredient list
Note all dishes, beverages and garnishes with exact quantities and purchase prices. Don't forget anything: from champagne to butter on the bread.
Add up all costs and divide by number of people
Sum all ingredient costs and divide by the number of guests. This gives you the cost price per person for all ingredients combined.
Calculate food cost with correct VAT rates
Split your selling price into alcohol (21% VAT) and food (9% VAT). Calculate both excl. VAT and use the total cost price for your food cost percentage.
✨ Pro tip
Track your champagne waste for 2 weeks - opened bottles that don't get finished cost you 15-20% more than your calculations show. Factor this into your per-glass pricing.
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
Do I need to calculate alcohol and food separately for food cost?
For VAT yes, for food cost you can combine them. Calculate the alcohol portion excl. 21% VAT and the food portion excl. 9% VAT, add them up and use that for your food cost calculation.
What is a normal food cost for champagne brunch?
Between 30-35% is standard. Alcohol normally has lower margins (pour cost 18-25%) but brunch dishes are higher, so on average you'll come out around 32%.
How do I calculate with different champagne qualities?
Make a distinction in your cost price: basic prosecco costs €8-12 per bottle, real champagne €25-40+. Calculate per bottle how many glasses you pour and divide the bottle cost by number of glasses.
📚 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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