ATO benchmarks for roofers
Roofers earn from new roofs, re-roofing, repairs, gutters and downpipes, with tiles, metal sheeting, flashings, edge protection or scaffold hire and crew 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 |
|---|---|---|---|
| $50,000 to $325,000 | 2023-24 | 43% | 63% |
| $50,000 to $325,000 | 2022-23 | 44% | 64% |
| $325,001 to $900,000 | 2023-24 | 65% | 80% |
| $325,001 to $900,000 | 2022-23 | 66% | 80% |
| More than $900,000 | 2023-24 | 80% | 89% |
| More than $900,000 | 2022-23 | 80% | 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 day-to-day expenses are roofing sheet, tiles, guttering and flashings, edge protection and scaffold hire, subcontract crews, vehicle running costs and insurance.
- Materials ordered for each job are recorded against that job when the supplier's invoice arrives, so leftover sheets returned for credit reduce the job's cost instead of being lost.
- Ladders, harnesses, sheet metal folders and the work vehicle are recorded as equipment rather than running costs, and personal purchases are kept off the business account.
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.