Sushi restaurants face dramatically different cost structures than traditional kitchens. Raw fish and premium ingredients push food costs higher than most restaurant types. Normal sushi food cost runs 35-45%, varying with fish quality and restaurant positioning.
Definition
Food cost (cost of goods percentage) = ingredient cost divided by net revenue times 100. A food cost of 38% means that 38 cents of every euro of revenue (excluding VAT) goes to buying ingredients.
Sushi food cost calculator: work it out in 5 steps
You do not need a separate sushi calculator. This method lets you work out the food cost of every roll and nigiri yourself:
- Find the net selling price: divide the menu price by your local VAT rate (1.20 in the UK, 1.09 in the Netherlands, 1.19 in Germany).
- Calculate the true fish price: divide the purchase price per kilo by the yield (for example 55% fillet yield).
- Weigh ingredients per portion: record fish, rice, nori, wasabi and ginger in grams.
- Add up the ingredient cost: total all ingredient costs per portion.
- Calculate the food cost: divide ingredient cost by the net selling price, times 100.
The KitchenNmbrs app runs exactly this calculation automatically for every dish on your menu, including trimming loss and up-to-date purchase prices. Seven days free, no payment details.
Why sushi has a higher food cost
Sushi restaurants work with more expensive ingredients than most other kitchens. The main cost drivers:
- Premium fish: tuna, salmon and other sashimi-grade fish costs 25 to 60 euros per kilo
- Daily delivery: fish has to be bought fresh every day
- Trimming loss: whole fish loses 40 to 55% (head, bones, skin), see accounting for fish trimming loss in your cost price
- Rice and nori: sushi rice per portion costs more than regular rice
⚠️ Watch out:
Many sushi restaurants get their fish costs wrong. They use the purchase price per kilo but forget the trimming loss. That makes their food cost look lower than it really is.
Food cost per sushi type
Not all sushi carries the same margin. The table shows typical ranges per type:
| Sushi type | Typical food cost | Why |
|---|---|---|
| Nigiri with premium fish | 40 to 50% | lots of fish, little rice |
| Maki rolls | 25 to 35% | more rice, less fish |
| Inside-out rolls | 30 to 40% | filling plus topping |
| Sashimi | 45 to 55% | fish only, no rice |
To see the margin maths on a single roll with expensive ingredients, read this worked example for sushi rolls with tuna and salmon.
? Example: salmon nigiri cost price
Selling price: 3.50 euros including VAT. At 9% VAT (Netherlands) that is 3.21 euros net.
- Salmon (15 g): 0.75 euros
- Sushi rice (20 g): 0.15 euros
- Wasabi, ginger: 0.05 euros
Food cost: 0.95 / 3.21 = 29.6%
In the UK the standard 20% VAT rate applies to restaurant meals: 3.50 / 1.20 = 2.92 net, food cost 32.5%.
Calculating true fish costs
The biggest problem with sushi is fish trimming loss. This is where it usually goes wrong:
? Example: buying whole salmon
You buy whole salmon at 18 euros per kilo
- Whole salmon: 2 kg = 36 euros
- After filleting: 1.1 kg of fillet
- Trimming loss: 45%
True fillet price: 18 / 0.55 = 32.73 euros per kilo
The formula for true fish cost is: purchase price / (yield % / 100). Since fish prices move daily, it pays to look at calculating daily price variation for raw fish.
Benchmarks per sushi restaurant type
| Restaurant type | Typical food cost |
|---|---|
| All-you-can-eat sushi | 28 to 35% |
| Casual sushi restaurant | 35 to 42% |
| High-end sushi bar (omakase) | 40 to 50% |
| Sushi delivery | 30 to 38% |
For delivery concepts, this example shows the margin maths of a delivered sushi menu.
? Example: restaurant food cost mix
Average food cost: 38%
- 60% of revenue = maki/rolls (30% food cost)
- 25% of revenue = nigiri (45% food cost)
- 15% of revenue = sashimi (50% food cost)
Weighted average: (0.6 x 30%) + (0.25 x 45%) + (0.15 x 50%) = 37.75%
Legal requirements for raw fish
Anyone costing sushi also has to price in the legal obligations. Three points drive costs:
- Freezing requirement: fish served raw must be frozen to kill parasites under EU Regulation 853/2004 (at least 24 hours at -20 degrees Celsius).
- Hygiene management: the general HACCP obligations follow from EU Regulation 852/2004.
- Risk assessment: the European Food Safety Authority (EFSA) publishes guidance on parasites in fishery products.
Freezer capacity, energy and documented checks therefore belong in the overheads of any sushi concept.
How to keep your food cost under control
Sushi demands daily control of your numbers. The fish is too expensive to make mistakes:
- Daily: check how much fish you used versus sold
- Weekly: calculate the true price per kilo after trimming loss
- Monthly: analyse which dishes earn the most
A system like KitchenNmbrs runs these calculations automatically, so you can see straight away whether you are still inside your target margin.
Related articles
How do you calculate the correct food cost for sushi?
Calculate actual fish costs after cutting loss
Divide your purchase price by the yield percentage. If you have 45% cutting loss, your yield is 55%. Then divide your purchase price by 0.55 to get the actual kilo price.
Weigh exact portions per type of sushi
Measure how many grams of fish go into each nigiri, maki and sashimi. Multiply this by your actual kilo price to calculate the fish cost per piece.
Add up all ingredients and calculate food cost
Add rice, nori, wasabi, ginger and garnish to the fish costs. Divide the total by your selling price excl. VAT and multiply by 100 to get the food cost percentage.
✨ Pro tip
Track food cost on your top 3 nigiri items weekly - these usually represent 40% of your sushi sales and drive overall margins.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
Calculate it yourself?
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Frequently asked questions
Why is my sushi food cost higher than 40%?
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How do I handle fish price fluctuations in my costing?
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
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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