Skip to content
Book Keeping Pros home

ATO benchmarks for coffee shops

Coffee shops take many small card payments over the counter for coffee and food, while beans, milk, food supplies, staff time and rent are their main costs.

General information

These are the Australian Taxation Office's published small business benchmarks for coffee shops, shown as the ATO publishes them for each turnover range. They describe the industry as a whole, not any one business, and they are not advice about a particular business. Sources checked 15 October 2026.

Total expenses as a share of turnover

Low and high end of each published range

Total expenses as a share of turnover for coffee shops, by turnover range and financial year
Turnover rangeFinancial yearLow endHigh end
$65,000 to $250,0002023-2473%86%
$65,000 to $250,0002022-2374%86%
$250,001 to $600,0002023-2481%90%
$250,001 to $600,0002022-2381%90%
More than $600,0002023-2486%93%
More than $600,0002022-2386%93%

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.

Cost of sales as a share of turnover

Low and high end of each published range

Cost of sales as a share of turnover for coffee shops, by turnover range and financial year
Turnover rangeFinancial yearLow endHigh end
$65,000 to $250,0002023-2434%42%
$65,000 to $250,0002022-2335%43%
$250,001 to $600,0002023-2435%41%
$250,001 to $600,0002022-2335%41%
More than $600,0002023-2433%38%
More than $600,0002022-2333%39%

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

  • Cost of sales covers the coffee beans, milk, syrups, food and drinks bought to sell, adjusted for what is still in the fridges and storeroom at the end of the period.
  • Takeaway cups and lids are recorded in the same account every period, either within cost of sales or as their own expense, so packaging costs can be followed over time.
  • Coffee machines and grinders bought to keep are recorded as equipment, and each day's point of sale takings are matched to card settlements and bank deposits.

Sources

  1. 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.

  2. 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.