Wine pairings can be more profitable than selling wine by the glass, but it depends on your cost of goods, pour size, and pricing. Many restaurants estimate this incorrectly, leaving money on the table with their wine list. Here's how to calculate which approach generates the most revenue.
What determines wine profitability?
Wine profitability comes down to pour cost - the beverage equivalent of food cost. A healthy pour cost for wine sits between 18% and 25% of your selling price excluding VAT.
⚠️ Note:
Wine falls under 21% VAT, not 9% like food. Always calculate your pour cost using the price excluding VAT.
Calculating wine by the glass sales
Wine by the glass profitability depends on how many glasses you pour from one bottle and your per-glass pricing. Simple math, but the details matter.
💡 Example wine by the glass:
Bottle cost: €8.50
- Glasses per bottle: 5 (at 150ml each)
- Cost per glass: €8.50 ÷ 5 = €1.70
- Selling price per glass: €7.50 incl. VAT = €6.20 excl. VAT
- Pour cost: (€1.70 ÷ €6.20) × 100 = 27.4%
Profit per glass: €4.50 - total bottle profit: €22.50
Calculating wine pairings
Pairings involve selling a fixed wine quantity with your menu for a set price. You'll need to account for total wine costs across all courses and your pairing fee.
💡 Example wine pairing:
4-course menu with 4 glasses of wine (different wines)
- Average cost per glass: €2.10
- Total wine cost: 4 × €2.10 = €8.40
- Pairing fee: €28.00 incl. VAT = €23.14 excl. VAT
- Pour cost: (€8.40 ÷ €23.14) × 100 = 36.3%
Profit: €14.74 per pairing
Making a comparison: which approach is more profitable?
To compare fairly, calculate both options based on identical wine quantities you're serving.
- Wine by the glass: 4 glasses at €6.20 excl. VAT = €24.80 revenue minus €6.80 cost = €18.00 profit
- Wine pairing: €23.14 revenue minus €8.40 cost = €14.74 profit
Based on real restaurant P&L data, wine by the glass generates €3.26 more profit per guest in this scenario. But other factors complicate this picture.
⚠️ Note:
Pairings often feature more expensive wines to enhance the dining experience. This increases your cost per glass, but can boost overall guest satisfaction and average check size.
Other factors to consider
Beyond direct wine profit, several aspects influence your decision:
- Average check size: Guests ordering wine pairings typically spend more overall
- Predictability: Pairings let you know exactly how much wine you'll need
- Waste: Opened bottles from wine by the glass can't always be sold
- Staff efficiency: Pairings require less explanation and recommendations from servers
💡 Example waste from wine by the glass:
Opened Chardonnay bottle lasts 3 days
- Bottle cost: €12.50
- Sold: 3 of 5 glasses
- Loss: 2 glasses = €5.00 cost thrown away
Actual cost per sold glass: €12.50 ÷ 3 = €4.17 instead of €2.50
The calculation in practice
For an accurate comparison, create a monthly overview of both scenarios. Add up all costs and revenue for each approach.
Many restaurants use both strategies: wine pairings with set menus and wine by the glass for à la carte diners. Tools like KitchenNmbrs help you track pour costs and compare which approach drives the most revenue.
How do you compare wine pairing with wine by the glass? (step by step)
Calculate the pour cost of wine by the glass
Divide your bottle cost by the number of glasses you get from it. Then calculate your pour cost: (cost per glass ÷ selling price excl. VAT) × 100. Aim for 18-25% pour cost.
Calculate the pour cost of your wine pairing
Add up all wine costs for the pairing and divide by the total pairing fee excluding VAT. Note: wine falls under 21% VAT, so divide by 1.21 to get the excl. VAT price.
Compare based on equal wine quantity
Calculate both options for the same amount of wine per guest. Also factor in waste and other costs. The option with the highest absolute profit per guest is financially the most interesting.
✨ Pro tip
Track your wine waste percentage weekly for 8 weeks - most restaurants discover they're losing 12-18% of opened bottles, making pairings more profitable than the math suggests.
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
What is a healthy pour cost for wine?
A healthy pour cost for wine ranges between 18% and 25% of your selling price excluding VAT. Pairings can run slightly higher due to the enhanced dining experience they provide.
How many glasses do I get from one bottle of wine?
A standard 750ml bottle yields approximately 5 glasses of 150ml or 6 glasses of 125ml. Pairings often use smaller pours to let guests sample more wines throughout the meal.
Should I include VAT in my pour cost calculation?
No, always calculate using prices excluding VAT. Wine carries 21% VAT, so divide your menu price by 1.21 to get the excluding-VAT price.
How do I prevent waste with wine by the glass?
Choose wines that stay fresh longer after opening, invest in wine preservation systems, or offer daily 'open bottle' specials at attractive prices. Track your waste weekly to identify patterns.
Can a wine pairing be more profitable despite higher pour cost?
Absolutely, if the pairing increases total guest spending or eliminates waste. Focus on total profit per guest rather than just pour cost percentage.
What's the optimal pairing price point for a 4-course menu?
Most successful pairings price at 40-60% of the food menu cost, depending on wine selection and local market. Test different price points over 3-month periods to find your sweet spot.
📚 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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