Restaurant Break-Even Calculator 2026

The break-even point is the sales level at which revenue covers all costs and the restaurant makes neither a profit nor a loss. In catering it is usually expressed as the number of guests per month or per day that must be served to "break even".

First we compute the unit margin: the average bill minus the variable cost per guest (food cost, drinks). Then we divide monthly fixed costs by that margin. The result is the number of guests per month needed to cover costs. Dividing by the number of open days gives the daily break-even.

Fixed costs are expenses independent of guest numbers: rent, permanent staff wages, equipment leasing, insurance, subscriptions, basic utilities and administrative and marketing costs. In a typical restaurant in Poland 2026 they run roughly PLN 30,000–60,000 per month.

The variable cost per guest grows with the number of guests — mainly the cost of products (food cost), drinks and part of the service and utility costs. Food cost is usually 30–40% of the dish price, so for a PLN 60 bill the variable cost is roughly PLN 20–30.

With fixed costs of PLN 40,000, an average bill of PLN 60 and a variable cost of PLN 25 the unit margin is PLN 35. The monthly break-even is about 1,143 guests, i.e. with 26 open days about 44 guests per day. Each guest above this point generates profit equal to the unit margin.

The break-even point falls when you raise the unit margin or reduce fixed costs. In practice: increase the average bill (up-selling, wine list, desserts), lower food cost (portion control, supplier negotiations), renegotiate rent and optimise staff rotas during low-traffic hours.

The basic model assumes even traffic across the month. In practice catering is seasonal and depends on the day of the week (weekends, holidays). It is worth computing the break-even for low and high season separately to assess whether the restaurant survives weaker periods.

The average bill depends on the format: bar/bistro about PLN 35–50, casual restaurant about PLN 50–80, premium restaurant PLN 120 and above per person. The average bill is a key break-even parameter — even a small increase markedly improves the result.

No. The break-even calculator is an illustrative tool based on a simplified model of fixed and variable costs. A full restaurant business plan should cover sales forecasts, seasonality, capital expenditure, working capital and analysis of competition and location.

The model operates on the operating margin (bill minus variable costs) and fixed costs, without separating VAT or income tax. For a full profitability analysis you must include sales VAT, social contributions and income tax. Treat the results as indicative and confirm with an accountant.