ATO benchmarks for pubs and bars
Pubs, taverns and bars earn from drinks across the bar, meals and functions, with beer, wine, spirits, food, bar and kitchen staff, licence and venue costs as their main outgoings.
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 |
|---|---|---|---|
| $100,000 to $750,000 | 2023-24 | 78% | 90% |
| $100,000 to $750,000 | 2022-23 | 79% | 91% |
| $750,001 to $2,500,000 | 2023-24 | 86% | 93% |
| $750,001 to $2,500,000 | 2022-23 | 85% | 93% |
| More than $2,500,000 | 2023-24 | 87% | 94% |
| More than $2,500,000 | 2022-23 | 86% | 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
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $100,000 to $750,000 | 2023-24 | 34% | 46% |
| $100,000 to $750,000 | 2022-23 | 35% | 48% |
| $750,001 to $2,500,000 | 2023-24 | 33% | 41% |
| $750,001 to $2,500,000 | 2022-23 | 34% | 43% |
| More than $2,500,000 | 2023-24 | 31% | 42% |
| More than $2,500,000 | 2022-23 | 32% | 43% |
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 beer, wine, spirits, soft drinks and food bought to sell, adjusted for what is still in the cellar, cool room and behind the bar at the period end.
- Keg returns, supplier credits and stock used for staff drinks or lost to spillage are recorded as they happen, so the cost of drinks sold reflects what actually left the cellar.
- Till takings are reconciled each trading day to cash counted and card settlements, with function deposits recorded against the event, so sales in the books match what was actually traded.
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.