ATO benchmarks for tyre shops

Tyre shops sell and fit new and used tyres, with wheel balancing, alignments and puncture repairs alongside, while tyre stock, workshop rent and fitters are their main costs.

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General information

These are the Australian Taxation Office's published small business benchmarks for tyre shops, 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 tyre shops, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $1,000,000	2023-24	83%	91%
$65,000 to $1,000,000	2022-23	84%	92%
$1,000,001 to $2,500,000	2023-24	88%	93%
$1,000,001 to $2,500,000	2022-23	89%	93%
More than $2,500,000	2023-24	90%	94%
More than $2,500,000	2022-23	90%	94%

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 tyre shops, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $1,000,000	2023-24	57%	67%
$65,000 to $1,000,000	2022-23	56%	69%
$1,000,001 to $2,500,000	2023-24	58%	65%
$1,000,001 to $2,500,000	2022-23	59%	66%
More than $2,500,000	2023-24	61%	68%
More than $2,500,000	2022-23	62%	68%

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 tyres, valves, wheel weights and other parts bought to fit and sell, adjusted for the tyres still racked in the store at the end of the period.
Fees charged for disposing of old tyres are recorded as income and the recycler's bills as an expense, so neither is lost by netting them off against each other.
Tyre changers, balancers and alignment machines are recorded as equipment, kept apart from tyre stock and workshop consumables, so cost of sales covers only what is fitted or sold.

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.