ATO benchmarks for dentists
General dentists earn from check-ups, cleans, fillings, crowns and other treatment paid for by patients and their health funds, while dental assistants, surgery rent, lab fees and consumables 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 |
|---|---|---|---|
| $50,000 to $435,000 | 2023-24 | 55% | 67% |
| $50,000 to $435,000 | 2022-23 | 53% | 67% |
| $435,001 to $815,000 | 2023-24 | 65% | 73% |
| $435,001 to $815,000 | 2022-23 | 65% | 73% |
| More than $815,000 | 2023-24 | 67% | 80% |
| More than $815,000 | 2022-23 | 67% | 80% |
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 staff costs for dental assistants and reception, surgery rent, lab fees for crowns and dentures, clinical consumables, equipment servicing and insurance.
- Supplier orders for gloves, anaesthetic, impression materials and filling materials are entered from their bills as they arrive, so consumables are counted in the period they were bought.
- A new dental chair, X-ray unit or steriliser is recorded apart from running costs, so total expenses reflect the cost of seeing patients from day to day.
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.
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