ATO benchmarks for couriers
Couriers earn per delivery or from regular runs for business customers, while fuel, tolls, tyres, servicing and vehicle insurance are their main running 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 |
|---|---|---|---|
| $50,000 to $100,000 | 2023-24 | 42% | 58% |
| $50,000 to $100,000 | 2022-23 | 40% | 56% |
| $100,001 to $300,000 | 2023-24 | 48% | 71% |
| $100,001 to $300,000 | 2022-23 | 48% | 69% |
| More than $300,000 | 2023-24 | 76% | 89% |
| More than $300,000 | 2022-23 | 75% | 89% |
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 expense lines are fuel, tolls, tyres, vehicle servicing and repairs, vehicle insurance, parking, phone plans and dispatch software fees, plus subcontracted drivers for larger operators.
- Fuel and servicing for a vehicle also used privately are split between business and personal use, so total expenses only include the cost of the delivery work.
- Fuel card statements and toll accounts are reconciled against the bank each month, so every fill and every toll is entered once and none are missed.
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.