Drinks gross profit and alcohol duty calculator

Enter what a keg, cask or bottle costs and what you charge for a serve to see the cost per serve, the duty inside it and the gross profit.

Drink

How is it served?

Strength (% ABV)

Cost of the container (£, before VAT)

Size of the container (litres)

Size of a serve (ml)

A pint is 568 ml

Lost to line cleaning and waste (%)

Selling price a serve (£)

Is the business VAT registered?

Figures use 2026/27 rates and simple assumptions, for planning. Ask us to run it on your own figures.

How the figures are worked out

Alcohol duty is charged per litre of pure alcohol: the volume times the strength times the rate. The brewer or producer pays it, so it sits inside the price you pay for the container.
Rates from 1 February 2026: beer from 3.5% to 8.4% £22.58 a litre of pure alcohol, or £19.45 on draught; still cider £10.39, or £8.95 on draught; wine and spirits from 3.5% to 8.4% £26.61, or £19.45 on draught; 1.3% to 3.4% £9.96, or £8.58 on draught; 8.5% to 22% £30.62; above 22% £33.99.
Draught relief applies to drinks under 8.5% from a container of 20 litres or more connected to a pump, gas tap or gravity cask tap.
Cost per serve is the container cost divided by the serves it gives after waste. Gross profit is the selling price after VAT less the cost per serve.

Send us a month of till reports and the wage bill and we will work out your real margins, labour cost and VAT position.