ATO benchmarks for beauty services
Beauty businesses earn from treatments such as facials, waxing, nails and lashes, often booked online and paid at the end of the visit, while products, rent and staff time 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 |
|---|---|---|---|
| $65,000 to $200,000 | 2023-24 | 48% | 69% |
| $65,000 to $200,000 | 2022-23 | 49% | 69% |
| $200,001 to $400,000 | 2023-24 | 69% | 83% |
| $200,001 to $400,000 | 2022-23 | 70% | 83% |
| More than $400,000 | 2023-24 | 77% | 88% |
| More than $400,000 | 2022-23 | 76% | 88% |
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
- Day-to-day expenses include treatment products and consumables, rent, staff costs, laundry, booking software, equipment upkeep and insurance, each kept in its own account in the books.
- Money from gift vouchers and prepaid treatment packages is tracked until the treatments are given, so takings in the books match the work actually done in the period.
- Retail products bought for resale are kept apart from products used in treatments, and treatment beds, lamps or machines bought to keep are recorded as equipment.
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.