ATO benchmarks for architecture firms
Architectural practices earn fees for design, documentation and project oversight, often billed in stages, while staff time, design software, studio rent, insurance and consultants are their main costs.
General information
Total expenses as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $135,000 to $220,000 | 2023-24 | 29% | 56% |
| $105,000 to $195,000 | 2022-23 | 29% | 54% |
| $220,001 to $400,000 | 2023-24 | 40% | 65% |
| $195,001 to $400,000 | 2022-23 | 40% | 65% |
| More than $400,000 | 2023-24 | 61% | 79% |
| More than $400,000 | 2022-23 | 62% | 79% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
What sits behind these figures in the books
- The main day-to-day expense lines are staff costs, design software subscriptions, studio or premises rent, professional indemnity insurance, printing and plotting, and any consultants engaged on projects.
- Bills from engineers, surveyors and other consultants are entered when they come in and linked to the project they relate to, so project costs and total expenses are both complete.
- Computers, plotters and furniture bought to keep are recorded apart from running costs such as software subscriptions, so equipment purchases are easy to tell apart from everyday spending.
Sources
- Small Business Benchmarks, 2023-24 Benchmarks (key ratios)
Australian Taxation Office. 2023-24 financial year, released 16 March 2026. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2023-24 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
- Small Business Benchmarks, 2022-23 Benchmarks (key ratios)
Australian Taxation Office. 2022-23 financial year, released 17 March 2025. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2022-23 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
Get your books in order
Cost of sales and total expenses are only as reliable as the books behind them. Tell us how your business runs and we will suggest a bookkeeping plan that fits.