🇪🇸 Practical guide · 2026

How to calculate a restaurant dish price

The complete formula: food cost, waste, target margin and local market adjustment.

1

Calculate the real food cost

Food cost is the total ingredient cost of a dish, including waste (losses during preparation).

Formula:

Food cost = Σ (gross quantity × price/kg)

gross quantity = net quantity × (1 + waste % / 100)

📌 Example — Paella Valenciana (1 portion):

IngredientNetwastePriceCost
Bomba rice100 g0%€1.80/kg€0.18
Chicken150 g15%€5.20/kg€0.90
Prawns80 g20%€16/kg€1.54
Olive oil20 ml0%€6.50/l€0.13
Saffron0.3 g0%€8000/kg€2.40
Total food cost€5.15
2

Apply the target margin

The target margin varies by dish type. For rice dishes and mains: 30–35% food cost (65–70% margin).

Formula:

Price excl. VAT = food cost ÷ target food cost

Price incl. VAT = price excl. VAT × 1.10

📌 Example — Paella (food cost 35%):

€5.15 ÷ 0.35 = €14.71 → €14.50 (rounded)

€14.50 × 1.10 = €15.95 (VAT included)

Spanish hospitality applies 10% VAT. Replace the factor with the rate that applies in your country.

3

Adjust to the local market

The calculated price is the minimum viable one. Compare it with the median price of similar restaurants in your area.

Torrevieja coast

€16–22

High season

Alicante

€14–20

Year round

Central Madrid

€15–22

No seasonality

If your price sits more than 15% below the local median you are giving away margin; if it sits well above, make sure your offer justifies it.

Reference margins by category

CategoryFood cost %Margin
Tapas / small plates25–30%70–75%
Rice / paella30–35%65–70%
Meat35–40%60–65%
Fish35–45%55–65%
Drinks15–25%75–85%
Desserts20–28%72–80%

VAT: the figures in the table are shown before tax.

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