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📝 Wine list & beverage packages · ⏱️ 2 min read

How do I calculate the margin on craft beer versus standard beer?

📝 KitchenNmbrs · updated 14 Mar 2026

You're staring at two invoices - your craft IPA costs €1.20 per glass while standard pilsner runs €0.45, but customers pay €5.50 versus €2.80. The real question isn't which costs more upfront. It's which one actually puts more money in your pocket after each sale.

Why craft beer demands a different approach

Craft beer flips the usual cost equation on its head. Sure, you'll pay 2-3x more per liter than standard beer, but that premium purchase price opens the door to premium selling prices. The real challenge? Figuring out if those higher prices actually compensate for the steeper costs.

💡 Side-by-side comparison:

Standard pilsner (0.25L):

  • Purchase price: €0.45 per glass
  • Selling price: €2.80 incl. VAT (€2.57 excl.)
  • Margin: €2.57 - €0.45 = €2.12 per glass
  • Margin %: (€2.12 / €2.57) × 100 = 82.5%

Craft IPA (0.33L):

  • Purchase price: €1.20 per glass
  • Selling price: €5.50 incl. VAT (€5.05 excl.)
  • Margin: €5.05 - €1.20 = €3.85 per glass
  • Margin %: (€3.85 / €5.05) × 100 = 76.2%

Result: Craft delivers €3.85 margin vs. pilsner's €2.12 per glass

The math behind beverage margins

Beverages follow different rules than food calculations. You need both absolute margin in euros and the percentage to get the full picture:

Absolute margin = Selling price excl. VAT - Purchase price

Margin % = (Absolute margin / Selling price excl. VAT) × 100

⚠️ VAT reminder:

Alcoholic beverages carry 21% VAT, not 9%. Always divide your selling price by 1.21 to get the excl. VAT amount.

Making the strategic choice

Your decision between craft and standard beer hinges on what matters most to your operation:

  • Maximum profit per glass: Craft typically delivers €1-2 more margin
  • Volume turnover: Standard beer moves faster off the tap
  • Customer profile: Craft drinkers often order more expensive food
  • Storage concerns: Craft beer expires faster than standard options

💡 Real-world scenario:

Café De Hoop's weekly performance:

  • 200 pilsner glasses at €2.12 margin = €424 profit
  • 50 craft glasses at €3.85 margin = €192.50 profit

After switching 50 pilsners to craft:

  • 150 pilsner glasses = €318 profit
  • 100 craft glasses = €385 profit
  • Weekly gain: €703 vs. €616.50 = €86.50 extra

But here's one of the most common blind spots in kitchen management: assuming craft beer performs consistently year-round. It doesn't.

Seasonal patterns matter

Craft beer sales fluctuate dramatically based on timing and trends:

  • Summer months: Wheat beers and saisons dominate sales
  • Winter season: Rich stouts and porters find their audience
  • Weekend vs. weekday: Craft sales spike Friday-Sunday
  • Evening rush: Young professionals gravitate toward craft after 7 PM

Managing inventory risks

Craft beer brings unique storage challenges compared to standard offerings:

  • Limited shelf life: 3-6 months versus 12+ for pilsner
  • Supply inconsistency: Smaller breweries mean less predictable stock
  • Capital investment: €30-50 per crate compared to €15-20 for pilsner

Track your turnover rate religiously - how many days does each crate last? Craft beer needs faster movement than pilsner to avoid costly waste. If you're sitting on inventory for more than two weeks, it's time to reassess your ordering strategy.

How do you compare the margin of craft vs. standard beer?

1

Calculate the purchase price per glass

Divide the crate price by the number of glasses you get from that crate. Pay attention to different glass sizes: pilsner often 0.25L, craft often 0.33L or 0.40L.

2

Calculate the selling price excl. VAT

Divide your menu price by 1.21 (alcoholic beverages have 21% VAT). This is your actual selling price for the margin calculation.

3

Calculate absolute margin and percentage

Subtract purchase price from selling price excl. VAT for absolute margin. Divide absolute margin by selling price excl. VAT and multiply by 100 for the percentage.

4

Compare based on your objectives

Look at absolute margin per glass, sales speed, and your target audience. Craft beer often gives more margin per glass, but pilsner sells faster.

✨ Pro tip

Monitor your craft beer sales by 4-hour blocks during peak service. Most establishments see 70% of craft sales between 6-10 PM on weekends - time your deliveries to arrive 48 hours before these windows.

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Frequently asked questions

What's a realistic margin percentage for craft beer?

Craft beer typically runs 70-80% margins, slightly lower than standard beer's 80-85% due to higher costs. However, the absolute profit per glass usually exceeds standard beer by €1-2.

How do I handle VAT calculations for beer pricing?

All alcoholic beverages carry 21% VAT in restaurants, regardless of type. Divide your menu price by 1.21 to determine your excl. VAT selling price for margin calculations.

What's the maximum inventory time for craft beer before it becomes a loss?

Craft beer should move within 2-3 weeks maximum due to shorter shelf life and higher capital costs. If crates sit longer, consider reducing order quantities or switching to faster-moving varieties.

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

📚 Sources consulted

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.

JS

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.

🏆 8 years kitchen manager at 1NUL8 Group Rotterdam
Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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