ATO benchmarks for garden centres

Garden centres sell plants, potting mix, pots, tools and landscaping supplies, with busy spring weekends, while plant stock, staff and rent for large display areas are their main costs.

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General information

These are the Australian Taxation Office's published small business benchmarks for garden centres, 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 garden centres, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $250,000	2023-24	67%	83%
$65,000 to $250,000	2022-23	68%	82%
$250,001 to $750,000	2023-24	74%	88%
$250,001 to $750,000	2022-23	75%	87%
More than $750,000	2023-24	84%	92%
More than $750,000	2022-23	85%	92%

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 garden centres, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $250,000	2023-24	34%	50%
$65,000 to $250,000	2022-23	34%	53%
$250,001 to $750,000	2023-24	39%	53%
$250,001 to $750,000	2022-23	41%	54%
More than $750,000	2023-24	46%	56%
More than $750,000	2022-23	47%	56%

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 plants, potting mix, fertiliser, pots and landscaping materials bought to sell, adjusted for stock on hand at the end of the period, including bulk soil and mulch.
Plants that die or are composted before sale are recorded as stock losses, so the closing stocktake values only healthy plants in saleable condition.
Potting mix and fertiliser used to pot on and care for plants are recorded consistently, either in cost of sales or as nursery running costs, so periods can be compared.

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.