Wine pairings can make or break your profit margins. Most restaurants miscalculate the true cost price, either losing money on wine or pricing guests out. Here's the exact method to calculate wine pairing costs accurately.
What is the cost price of a wine pairing?
The cost price of a wine pairing includes every expense you face serving wine alongside your menu. It's way more than just what you paid for the bottle.
- Purchase price of wine per glass
- Loss from tasting, spillage, returns
- Staff for pouring and advising
- Glassware (depreciation and breakage)
- Storage and cooling
Calculate wine costs per glass
Start with the basics: what does one glass from that bottle actually cost you?
💡 Example:
Bottle of Chardonnay, purchase price €12.00
- Glasses per bottle: 5 (150ml per glass)
- Cost price per glass: €12.00 ÷ 5 = €2.40
⚠️ Note:
Always calculate with 5 glasses per bottle, never 6. You'll lose wine to tasting, spillage, and returns - guaranteed.
Add loss items to your cost price
Wine loss runs higher than most people think. You're looking at 15-20% of every bottle that doesn't reach paying customers.
- Tasting: Your sommelier or server tastes for recommendations
- Spillage: Happens during pouring and table service
- Returns: Guests who don't like their selection
- Cork: 1-3% of bottles arrive corked
- Oxidation: Open bottles that don't get finished
💡 Example calculation with loss:
Chardonnay €2.40 per glass + 18% loss
- Actual cost price: €2.40 ÷ 0.82 = €2.93 per glass
- Extra costs from loss: €0.53 per glass
Total: €2.93 per glass
Add staff costs
Wine service eats up time. Your sommelier or trained server presents the wine, pours it, and often refills glasses throughout the meal.
- Average time per table: 3-5 minutes
- Server hourly wage including employer taxes: €18-22
- Staff costs per wine pairing: €1.50-2.50
Calculate total cost price
Now add every component together. From years of working in professional kitchens, I've seen restaurants miss these hidden costs and wonder why their wine program bleeds money.
💡 Complete example 3-course wine pairing:
- Aperitif (Prosecco): €3.20
- Starter (Sauvignon Blanc): €2.80
- Main course (Pinot Noir): €4.10
- Loss 18% total: €1.82
- Staff costs: €2.00
- Glassware and overhead: €0.50
Total cost price: €14.42
From cost price to selling price
Wine margins typically run lower than food. Standard wine margins sit between 60-75%.
- Formula: Selling price = Cost price ÷ (Desired margin ÷ 100)
- At cost price €14.42 and 65% margin: €14.42 ÷ 0.65 = €22.18 excl. VAT
- Including 21% VAT: €22.18 × 1.21 = €26.84
⚠️ Note:
Wine carries 21% VAT, not 9% like food. Get this wrong and your margins disappear fast.
Different pairing formats
Your cost calculation changes based on pairing style:
- Per glass pairing: Different wine each course, smaller pours
- Bottle per table: Guests share, less tasting loss
- All-inclusive: Unlimited pours, factor in higher loss
- Upgrade option: Standard plus premium wines, separate cost calculations
💡 Example bottle pairing (4 people):
- White wine (€16 purchase): €4.00 per person
- Red wine (€22 purchase): €5.50 per person
- Loss and staff: €2.50 per person
Cost price per person: €12.00
How do you calculate the cost price of a wine pairing? (step by step)
Calculate wine costs per glass
Divide the purchase price of the bottle by the number of glasses. Calculate with 5 glasses per 75cl bottle, not 6. Do this for each wine in the pairing.
Add loss percentage
Add 15-20% loss for tasting, spillage, and returns. Divide the wine costs by (100% - loss percentage) to get the actual cost price.
Calculate staff and overhead costs
Add €1.50-2.50 staff costs per pairing, plus €0.25-0.50 for glassware and overhead. This gives you the total cost price per wine pairing.
✨ Pro tip
Recalculate your wine costs every 8 weeks during harvest season (September-November). Wine purchase prices swing 15-30% more than food during vintage transitions.
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
How many glasses do I get from one bottle of wine?
In practice, 5 glasses of 150ml from a 75cl bottle. Never calculate with 6 glasses - you'll lose wine to tasting, spillage, and returns every single time.
What loss percentage should I use for wine?
Average 15-20% loss across all bottles. This covers tasting, spillage, corked bottles, and open bottles that don't finish. Premium wines often run slightly higher due to more extensive tasting.
What is a normal wine margin in restaurants?
Between 60-75% margin is standard. Fine dining often hits 70-75%, casual dining stays around 60-70%. Lower than food margins, but higher than beer.
Should I calculate 9% or 21% VAT on wine?
Always 21% VAT on alcoholic beverages, even in restaurants. Only food gets 9% VAT. This applies to both dine-in and takeaway wine sales.
How do I calculate staff costs for wine service?
Factor in 3-5 minutes extra time per table for proper wine service. At €20 hourly wage, this translates to €1.50-2.50 in staff costs per wine pairing.
Do I need different calculations for natural wines?
Yes, natural wines typically have higher loss rates due to more frequent cork issues and oxidation sensitivity. Budget for 22-25% loss instead of the standard 18%.
📚 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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