ATO benchmarks for tilers
Tilers lay floor and wall tiles in bathrooms, kitchens and outdoor areas, sometimes supplying the tiles and sometimes laying ones the client has bought, with adhesive, grout, waterproofing and vehicle costs as 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 $150,000 | 2023-24 | 36% | 52% |
| $50,000 to $150,000 | 2022-23 | 37% | 54% |
| $150,001 to $600,000 | 2023-24 | 53% | 71% |
| $150,001 to $600,000 | 2022-23 | 56% | 74% |
| More than $600,000 | 2023-24 | 79% | 90% |
| More than $600,000 | 2022-23 | 80% | 90% |
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 adhesive, grout, waterproofing membrane, levelling compound, cutting blades, vehicle running costs, any helpers or subcontractors, and insurance.
- Tiles bought for a client's job are recorded against that job and invoiced on, so materials passed through to the client can be seen next to the labour charged.
- Wet saws, grinders and mixers are recorded as equipment, while blades and trowels that wear out quickly are treated as running costs, so expenses stay even between periods.
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.