Wine pairings require a completely different margin approach than individual glass sales. You're calculating one package price against three separate wine costs, plus handling that tricky 21% VAT on alcohol. Here's exactly how the math works.
Why wine pairings are different
With a wine pairing, you're not selling three individual glasses, but one package. This means you need to calculate the margin over the entire pairing, not per glass. Additionally, you need to account for different wine prices and the 21% VAT on alcoholic beverages.
⚠️ Note:
Alcoholic beverages fall under 21% VAT, not the 9% VAT on food. Always calculate using the price excluding VAT for your margin calculation.
The formula for wine pairing margin
The basic formula remains the same as for dishes, but applied to the entire pairing:
Margin % = ((Selling price excl. VAT - Purchase costs) / Selling price excl. VAT) × 100
For wine pairings, you add up all three glasses of wine as purchase costs and compare that to the total price of the pairing excluding 21% VAT.
💡 Example:
Wine pairing for €45.00 (incl. 21% VAT):
- Glass 1 (Sauvignon Blanc): €3.20 purchase
- Glass 2 (Chardonnay): €4.50 purchase
- Glass 3 (Pinot Noir): €5.80 purchase
Selling price excl. VAT: €45.00 / 1.21 = €37.19
Total purchase costs: €13.50
Margin: ((€37.19 - €13.50) / €37.19) × 100 = 63.7%
Accounting for different wine prices
In a pairing, you often combine wines from different price ranges. An aperitif, a main wine, and perhaps a dessert wine. Each wine has a different purchase price and typically a different margin.
- Aperitif wines: often cheaper, higher margin possible
- Main wines: average price range, standard wine margin
- Dessert wines: often more expensive per glass, lower margin acceptable
By combining them in a pairing, you can offer an attractive total price while still achieving a good average margin. But here's something that's the kind of thing you only learn after closing your first month at a loss: always factor in the 15-20% of guests who'll leave that final dessert wine untouched.
💡 Example calculation per wine:
Standalone sales vs. pairing:
- Sauvignon Blanc standalone: €8.50 (margin 62%)
- Chardonnay standalone: €11.50 (margin 61%)
- Pinot Noir standalone: €14.50 (margin 60%)
- Total standalone: €34.50 excl. VAT
Pairing: €37.19 excl. VAT (margin 63.7%)
By offering the pairing, you charge €2.69 more and maintain a good margin.
Standard margins for wine pairings
Wine pairings often have a slightly lower margin than standalone glasses of wine, because you're giving the guest a benefit for ordering multiple glasses. Standard margins are:
- Standalone wine glasses: 65-75% margin
- Wine pairings: 60-70% margin
- Exclusive wines in pairing: 50-65% margin
A margin between 60-65% for a wine pairing is healthy and gives the guest the feeling they're getting a good deal.
⚠️ Note:
Always calculate what you earn if the guest only drinks two of the three glasses. Some guests leave the last glass, but your costs remain the same.
Seasonal pairings
Wine pairings can be seasonal, with different wines per season. This means your purchase prices can vary and you need to adjust your margin calculation regularly.
- Summer: lighter wines, often slightly cheaper
- Winter: fuller wines, sometimes more expensive
- Holidays: more exclusive selections, higher purchase prices
Keep an eye on your margins and adjust your pairing price if your purchase prices change significantly.
💡 Example seasonal adjustment:
Fall pairing with more expensive wines:
- Glass 1: €4.20 purchase (was €3.20)
- Glass 2: €5.50 purchase (was €4.50)
- Glass 3: €6.80 purchase (was €5.80)
- New total purchase: €16.50
At same selling price (€37.19 excl. VAT):
New margin: ((€37.19 - €16.50) / €37.19) × 100 = 55.6%
Consider raising price to €42.00 to maintain 60% margin.
How do you calculate the margin on a wine pairing? (step by step)
Gather all purchase prices per glass
Note the purchase price of each of the three wines in the pairing. Add these together for the total purchase costs of the pairing.
Calculate the selling price excluding VAT
Divide the total price of the wine pairing by 1.21 to get the price excluding 21% VAT. This is your actual selling price for the margin calculation.
Apply the margin formula
Use the formula: ((Selling price excl. VAT - Total purchase costs) / Selling price excl. VAT) × 100. This gives you the margin percentage of the entire wine pairing.
✨ Pro tip
Track your pairing completion rates weekly - if more than 25% of guests skip the dessert wine, build that waste into your pricing model by adding €1.50 to the total pairing cost. Most operators miss this hidden margin killer.
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 calculate 9% or 21% VAT on wine pairings?
Always 21% VAT. Alcoholic beverages fall under the high VAT rate, even if they're part of a menu pairing. So calculate €45.00 / 1.21 for the price excluding VAT.
What if a guest doesn't drink all three glasses?
Your costs remain the same, but you deliver less value. So always calculate what you earn if 20% of guests leave the last glass. Adjust your price if this impacts your margin too much.
Can I use different margins per wine in the pairing?
No, with a pairing you're selling one package at one price. Calculate the total margin over the entire pairing. Individual wine margins are only relevant for standalone sales.
How often should I check my wine pairing prices?
Check at least every three months or when there are major price changes from your supplier. Wine prices can fluctuate seasonally, especially for imported wines due to exchange rate fluctuations.
📚 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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