savra

See where you sit in your industry.

The ATO publishes cost ranges for 100 industries, from cafés to plumbers, drawn from small business tax returns. Enter your turnover and costs and see how you compare. It’s free, needs no sign-up, and nothing you type leaves your browser.

Choose your industry to see its ranges and check your own numbers.

All 100 industries, 2023-24

Each range is a cost as a share of annual turnover, by turnover band. The key benchmark is the one the ATO says best predicts turnover for that industry: cost of sales for most shops and food businesses, total expenses for most trades and services.

Air conditioning, refrigeration and heating servicesKey benchmark: total expenses, 54 to 73% / 65 to 78% / 79 to 89%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark54 to 73%65 to 78%79 to 89%
Cost of sales26 to 45%34 to 49%41 to 53%
Rent4 to 8%3 to 6%2 to 3%
Motor vehicle7 to 10%4 to 6%2 to 4%
ATO source
Alarm installation services, fire and securityKey benchmark: total expenses, 53 to 71% / 59 to 76% / 76 to 87%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark53 to 71%59 to 76%76 to 87%
Cost of sales20 to 40%27 to 41%31 to 43%
Labour23 to 39%17 to 31%22 to 36%
Rent6 to 9%3 to 6%2 to 3%
Motor vehicle6 to 10%5 to 7%2 to 4%
ATO source
Architectural servicesKey benchmark: total expenses, 29 to 56% / 40 to 65% / 61 to 79%
Turnover$135k to $220k$220k to $400kOver $400k
Total expenseskey benchmark29 to 56%40 to 65%61 to 79%
Rent5 to 10%5 to 8%4 to 6%
Motor vehicle3 to 5%2 to 4%1 to 2%
ATO source
Automotive electrical servicesKey benchmark: cost of sales, 28 to 42% / 33 to 43% / 37 to 46%
Turnover$50k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark28 to 42%33 to 43%37 to 46%
Total expenses58 to 74%65 to 80%79 to 87%
Labour19 to 29%16 to 25%20 to 28%
Rent7 to 12%5 to 8%3 to 5%
Motor vehicle5 to 8%3 to 5%2 to 3%
ATO source
Bakeries and hot bread shopsKey benchmark: cost of sales, 31 to 38% / 34 to 39% / 29 to 36%
Turnover$65k to $400k$400k to $750kOver $750k
Cost of saleskey benchmark31 to 38%34 to 39%29 to 36%
Total expenses69 to 81%75 to 86%82 to 90%
Labour14 to 25%15 to 28%25 to 34%
Rent10 to 17%8 to 12%5 to 8%
Motor vehicle2 to 4%1 to 2%1%
ATO source
Barber and men’s hairdressingKey benchmark: total expenses, 43 to 61% / 65 to 81%
Turnover$65k to $150kOver $150k
Total expenseskey benchmark43 to 61%65 to 81%
Labour24 to 40%32 to 46%
Rent17 to 24%11 to 17%
Motor vehicle3 to 5%1 to 3%
ATO source
Beauty servicesKey benchmark: total expenses, 48 to 69% / 69 to 83% / 77 to 88%
Turnover$65k to $200k$200k to $400kOver $400k
Total expenseskey benchmark48 to 69%69 to 83%77 to 88%
Labour23 to 35%25 to 37%27 to 39%
Rent13 to 21%12 to 19%9 to 16%
Motor vehicle3 to 5%2%1 to 2%
ATO source
Blocklaying servicesKey benchmark: total expenses, 38 to 57% / 58 to 71% / 78 to 88%
Turnover$75k to $155k$155k to $500kOver $500k
Total expenseskey benchmark38 to 57%58 to 71%78 to 88%
Motor vehicle7 to 10%6 to 9%2 to 4%
ATO source
Book retailingKey benchmark: cost of sales, 29 to 51% / 45 to 57% / 53 to 56%
Turnover$65k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark29 to 51%45 to 57%53 to 56%
Total expenses64 to 82%75 to 90%88 to 93%
Rent14 to 19%9 to 14%6 to 11%
Motor vehicle2 to 5%1 to 2%0 to 1%
ATO source
Bottle shops and liquor retailingKey benchmark: cost of sales, 63 to 74% / 69 to 77% / 74 to 79%
Turnover$65k to $500k$500k to $2mOver $2m
Cost of saleskey benchmark63 to 74%69 to 77%74 to 79%
Total expenses78 to 89%90 to 95%92 to 95%
Labour12 to 18%8 to 13%7 to 10%
Rent6 to 11%4 to 7%3 to 4%
Motor vehicle2 to 3%1%0 to 1%
ATO source
Bricklaying servicesKey benchmark: total expenses, 29 to 46% / 51 to 68% / 70 to 84%
Turnover$50k to $150k$150k to $350kOver $350k
Total expenseskey benchmark29 to 46%51 to 68%70 to 84%
Labour23 to 38%29 to 43%35 to 49%
Motor vehicle7 to 11%5 to 7%3 to 4%
ATO source
Cabinet makersKey benchmark: total expenses, 53 to 71% / 72 to 84% / 82 to 90%
Turnover$100k to $300k$300k to $900kOver $900k
Total expenseskey benchmark53 to 71%72 to 84%82 to 90%
Cost of sales21 to 40%34 to 45%38 to 48%
Labour18 to 30%16 to 28%22 to 32%
Rent7 to 11%5 to 7%3 to 5%
Motor vehicle5 to 8%3 to 4%1 to 2%
ATO source
Cake shops and patisseriesKey benchmark: cost of sales, 28 to 37% / 30 to 35% / 31 to 37%
Turnover$65k to $300k$300k to $600kOver $600k
Cost of saleskey benchmark28 to 37%30 to 35%31 to 37%
Total expenses62 to 79%78 to 87%83 to 91%
Labour18 to 27%18 to 26%21 to 28%
Rent11 to 17%9 to 15%7 to 11%
Motor vehicle3 to 5%1 to 3%1%
ATO source
Carpentry servicesKey benchmark: total expenses, 32 to 50% / 46 to 66% / 76 to 87%
Turnover$50k to $110k$110k to $400kOver $400k
Total expenseskey benchmark32 to 50%46 to 66%76 to 87%
Labour24 to 39%21 to 35%27 to 43%
Motor vehicle8 to 12%5 to 8%2 to 4%
ATO source
Carpet laying servicesKey benchmark: total expenses, 32 to 45% / 37 to 55% / 60 to 79%
Turnover$50k to $100k$100k to $250kOver $250k
Total expenseskey benchmark32 to 45%37 to 55%60 to 79%
Labour26 to 38%21 to 34%26 to 42%
Motor vehicle8 to 11%6 to 9%3 to 5%
ATO source
Catering servicesKey benchmark: cost of sales, 31 to 43% / 32 to 41% / 31 to 41%
Turnover$50k to $200k$200k to $600kOver $600k
Cost of saleskey benchmark31 to 43%32 to 41%31 to 41%
Total expenses60 to 76%68 to 83%81 to 91%
Labour19 to 28%16 to 27%23 to 33%
Rent6 to 12%6 to 11%4 to 8%
Motor vehicle4 to 7%2 to 5%1 to 2%
ATO source
Cement renderingKey benchmark: total expenses, 37 to 52% / 61 to 77% / 75 to 89%
Turnover$50k to $150k$150k to $400kOver $400k
Total expenseskey benchmark37 to 52%61 to 77%75 to 89%
Labour20 to 32%25 to 38%32 to 44%
Motor vehicle7 to 11%5 to 7%2 to 4%
ATO source
Chicken shopsKey benchmark: cost of sales, 38 to 46% / 41 to 49% / 40 to 48%
Turnover$60k to $250k$250k to $575kOver $575k
Cost of saleskey benchmark38 to 46%41 to 49%40 to 48%
Total expenses76 to 87%81 to 89%85 to 93%
Rent13 to 20%10 to 16%7 to 11%
Motor vehicle2 to 3%1 to 2%1%
ATO source
Child care servicesKey benchmark: total expenses, 42 to 59% / 60 to 77% / 79 to 88%
Turnover$65k to $200k$200k to $600kOver $600k
Total expenseskey benchmark42 to 59%60 to 77%79 to 88%
Rent10 to 16%7 to 12%8 to 12%
Motor vehicle4 to 6%2 to 4%0 to 1%
ATO source
Chiropractic and osteopathic servicesKey benchmark: total expenses, 34 to 52% / 54 to 71% / 67 to 82%
Turnover$65k to $200k$200k to $600kOver $600k
Total expenseskey benchmark34 to 52%54 to 71%67 to 82%
Labour23 to 40%21 to 38%26 to 45%
Rent13 to 21%9 to 14%6 to 9%
Motor vehicle3 to 5%2 to 3%1 to 2%
ATO source
Cleaning services, building and other industrialKey benchmark: total expenses, 30 to 53% / 46 to 69% / 69 to 85%
Turnover$50k to $115k$115k to $250kOver $250k
Total expenseskey benchmark30 to 53%46 to 69%69 to 85%
Labour31 to 48%29 to 47%35 to 56%
Motor vehicle7 to 11%5 to 9%3 to 5%
ATO source
Cleaning services, carpet, rug and furniture upholsteryKey benchmark: total expenses, 37 to 58% / 43 to 61% / 60 to 75%
Turnover$65k to $150k$150k to $300kOver $300k
Total expenseskey benchmark37 to 58%43 to 61%60 to 75%
Motor vehicle9 to 13%7 to 10%5 to 7%
ATO source
Clothing retailingKey benchmark: cost of sales, 39 to 55% / 46 to 58% / 48 to 57%
Turnover$65k to $250k$250k to $500kOver $500k
Cost of saleskey benchmark39 to 55%46 to 58%48 to 57%
Total expenses72 to 85%78 to 88%83 to 91%
Labour14 to 22%11 to 19%12 to 18%
Rent11 to 19%8 to 14%5 to 10%
Motor vehicle2 to 4%1 to 2%1%
ATO source
Coffee shopsKey benchmark: cost of sales, 34 to 42% / 35 to 41% / 33 to 38%
Turnover$65k to $250k$250k to $600kOver $600k
Cost of saleskey benchmark34 to 42%35 to 41%33 to 38%
Total expenses73 to 86%81 to 90%86 to 93%
Labour21 to 32%21 to 32%27 to 35%
Rent10 to 17%8 to 14%6 to 10%
Motor vehicle2 to 4%1 to 2%1%
ATO source
Computer retailingKey benchmark: cost of sales, 40 to 57% / 43 to 56% / 49 to 65%
Turnover$65k to $200k$200k to $600kOver $600k
Cost of saleskey benchmark40 to 57%43 to 56%49 to 65%
Total expenses64 to 80%70 to 85%82 to 91%
Rent7 to 14%6 to 9%2 to 4%
Motor vehicle4 to 6%2 to 3%1 to 2%
ATO source
Concreting servicesKey benchmark: total expenses, 38 to 59% / 63 to 77% / 76 to 87%
Turnover$50k to $200k$200k to $500kOver $500k
Total expenseskey benchmark38 to 59%63 to 77%76 to 87%
Motor vehicle7 to 12%5 to 8%3 to 5%
ATO source
Confectionery retailingKey benchmark: cost of sales, 42 to 55% / 43 to 53%
Turnover$65k to $250kOver $250k
Cost of saleskey benchmark42 to 55%43 to 53%
Total expenses73 to 84%81 to 90%
Rent11 to 15%6 to 13%
Motor vehicle3 to 5%1 to 2%
ATO source
Courier servicesKey benchmark: total expenses, 42 to 58% / 48 to 71% / 76 to 89%
Turnover$50k to $100k$100k to $300kOver $300k
Total expenseskey benchmark42 to 58%48 to 71%76 to 89%
Motor vehicle15 to 23%14 to 21%7 to 17%
ATO source
Craft shopsKey benchmark: cost of sales, 35 to 51% / 38 to 53%
Turnover$65k to $150kOver $150k
Cost of saleskey benchmark35 to 51%38 to 53%
Total expenses66 to 84%75 to 90%
Rent13 to 20%6 to 12%
Motor vehicle3 to 5%1 to 3%
ATO source
DelicatessenKey benchmark: cost of sales, 40 to 57% / 46 to 56% / 52 to 63%
Turnover$65k to $250k$250k to $500kOver $500k
Cost of saleskey benchmark40 to 57%46 to 56%52 to 63%
Total expenses76 to 87%80 to 89%86 to 93%
Rent9 to 18%9 to 14%5 to 9%
Motor vehicle3 to 4%1 to 2%1%
ATO source
Delivery servicesKey benchmark: total expenses, 38 to 56% / 48 to 66% / 66 to 82%
Turnover$50k to $90k$90k to $210kOver $210k
Total expenseskey benchmark38 to 56%48 to 66%66 to 82%
Motor vehicle14 to 21%14 to 21%9 to 20%
ATO source
Dental specialistsKey benchmark: total expenses, 43 to 65% / 60 to 73% / 59 to 72%
Turnover$65k to $300k$300k to $900kOver $900k
Total expenseskey benchmark43 to 65%60 to 73%59 to 72%
Rent8 to 12%8 to 12%4 to 7%
Motor vehicle2 to 4%1 to 2%0 to 1%
ATO source
Dental surgeons, generalKey benchmark: total expenses, 55 to 67% / 65 to 73% / 67 to 80%
Turnover$50k to $435k$435k to $815kOver $815k
Total expenseskey benchmark55 to 67%65 to 73%67 to 80%
Labour25 to 41%24 to 37%23 to 37%
Rent9 to 15%7 to 10%4 to 7%
Motor vehicle1 to 3%1%0 to 1%
ATO source
Discount and variety storesKey benchmark: cost of sales, 42 to 53% / 47 to 52% / 47 to 55%
Turnover$65k to $250k$250k to $600kOver $600k
Cost of saleskey benchmark42 to 53%47 to 52%47 to 55%
Total expenses79 to 88%83 to 92%86 to 93%
Rent20 to 30%19 to 25%12 to 21%
Motor vehicle2 to 3%1 to 2%1%
ATO source
Domestic appliance repair and maintenanceKey benchmark: total expenses, 48 to 67% / 59 to 76% / 77 to 88%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark48 to 67%59 to 76%77 to 88%
Cost of sales20 to 35%29 to 42%36 to 48%
Rent6 to 12%4 to 8%2 to 4%
Motor vehicle7 to 11%5 to 7%3 to 4%
ATO source
Driving schools and instructorsKey benchmark: total expenses, 32 to 45% / 34 to 50% / 51 to 70%
Turnover$50k to $75k$75k to $165kOver $165k
Total expenseskey benchmark32 to 45%34 to 50%51 to 70%
Motor vehicle16 to 22%12 to 18%6 to 14%
ATO source
Electrical and electronic product retailingKey benchmark: cost of sales, 44 to 61% / 54 to 67% / 59 to 73%
Turnover$65k to $750k$750k to $2mOver $2m
Cost of saleskey benchmark44 to 61%54 to 67%59 to 73%
Total expenses71 to 87%83 to 92%89 to 95%
ATO source
Electrical servicesKey benchmark: total expenses, 51 to 68% / 59 to 75% / 75 to 86%
Turnover$50k to $200k$200k to $500kOver $500k
Total expenseskey benchmark51 to 68%59 to 75%75 to 86%
Cost of sales22 to 34%26 to 36%30 to 41%
Labour21 to 35%17 to 30%23 to 34%
Motor vehicle6 to 10%4 to 7%3 to 4%
ATO source
Entertainment media retailingKey benchmark: cost of sales, 32 to 51% / 39 to 56%
Turnover$65k to $350kOver $350k
Cost of saleskey benchmark32 to 51%39 to 56%
Total expenses54 to 75%76 to 87%
Rent9 to 13%4 to 8%
Motor vehicle3 to 5%1%
ATO source
Fence constructionKey benchmark: total expenses, 59 to 71% / 66 to 77% / 75 to 85%
Turnover$50k to $250k$250k to $400kOver $400k
Total expenseskey benchmark59 to 71%66 to 77%75 to 85%
Cost of sales27 to 45%33 to 47%38 to 49%
Labour16 to 25%14 to 23%16 to 26%
Motor vehicle6 to 9%4 to 7%3 to 5%
ATO source
Fish and chips shopsKey benchmark: cost of sales, 43 to 49% / 45 to 51% / 44 to 50%
Turnover$65k to $250k$250k to $500kOver $500k
Cost of saleskey benchmark43 to 49%45 to 51%44 to 50%
Total expenses79 to 86%80 to 89%81 to 90%
Rent12 to 17%9 to 13%5 to 9%
Motor vehicle2 to 3%1 to 2%1%
ATO source
Fish and seafood retailing, freshKey benchmark: cost of sales, 58 to 69% / 57 to 67% / 63 to 73%
Turnover$65k to $500k$500k to $1mOver $1m
Cost of saleskey benchmark58 to 69%57 to 67%63 to 73%
Total expenses76 to 88%85 to 92%90 to 94%
Rent6 to 10%6 to 9%4 to 7%
Motor vehicle3 to 5%1 to 2%1%
ATO source
Floor covering retailingKey benchmark: cost of sales, 35 to 54% / 48 to 60% / 51 to 64%
Turnover$65k to $800k$800k to $2mOver $2m
Cost of saleskey benchmark35 to 54%48 to 60%51 to 64%
Total expenses66 to 83%85 to 93%88 to 93%
Rent6 to 11%5 to 7%3 to 5%
Motor vehicle3 to 6%1 to 2%1%
ATO source
FloristsKey benchmark: cost of sales, 40 to 51% / 43 to 50% / 45 to 53%
Turnover$65k to $300k$300k to $600kOver $600k
Cost of saleskey benchmark40 to 51%43 to 50%45 to 53%
Total expenses68 to 82%78 to 88%83 to 91%
Labour13 to 23%14 to 22%16 to 23%
Rent8 to 14%7 to 11%4 to 8%
Motor vehicle3 to 5%2 to 3%1 to 2%
ATO source
Footwear retailingKey benchmark: cost of sales, 40 to 59% / 51 to 59% / 48 to 56%
Turnover$65k to $180k$180k to $600kOver $600k
Cost of saleskey benchmark40 to 59%51 to 59%48 to 56%
Total expenses66 to 82%78 to 87%84 to 91%
Rent11 to 19%8 to 14%6 to 10%
Motor vehicle3 to 5%2 to 3%0 to 1%
ATO source
Fruit and vegetable retailingKey benchmark: cost of sales, 58 to 71% / 65 to 73% / 69 to 76%
Turnover$65k to $450k$450k to $1.1mOver $1.1m
Cost of saleskey benchmark58 to 71%65 to 73%69 to 76%
Total expenses78 to 88%87 to 92%92 to 96%
Labour11 to 18%8 to 13%8 to 13%
Rent6 to 11%5 to 9%4 to 6%
Motor vehicle3 to 5%2 to 3%1%
ATO source
Fuel retailingKey benchmark: cost of sales, 65 to 79% / 67 to 81% / 79 to 88%
Turnover$75k to $500k$500k to $2mOver $2m
Cost of saleskey benchmark65 to 79%67 to 81%79 to 88%
Total expenses79 to 91%91 to 96%96 to 98%
Motor vehicle1 to 3%0 to 1%0%
ATO source
Furniture removalistsKey benchmark: total expenses, 43 to 65% / 60 to 79% / 78 to 89%
Turnover$50k to $125k$125k to $525kOver $525k
Total expenseskey benchmark43 to 65%60 to 79%78 to 89%
Motor vehicle12 to 20%9 to 16%6 to 12%
ATO source
Furniture retailingKey benchmark: cost of sales, 42 to 55% / 47 to 57% / 52 to 58%
Turnover$65k to $500k$500k to $1mOver $1m
Cost of saleskey benchmark42 to 55%47 to 57%52 to 58%
Total expenses73 to 86%81 to 91%87 to 95%
Rent11 to 19%8 to 14%7 to 11%
Motor vehicle3 to 5%1 to 2%1%
ATO source
Garden supplies retailingKey benchmark: cost of sales, 34 to 50% / 39 to 53% / 46 to 56%
Turnover$65k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark34 to 50%39 to 53%46 to 56%
Total expenses67 to 83%74 to 88%84 to 92%
Rent8 to 14%5 to 9%3 to 6%
Motor vehicle4 to 7%2 to 4%2 to 4%
ATO source
Gift storesKey benchmark: cost of sales, 44 to 56% / 46 to 55% / 48 to 56%
Turnover$65k to $150k$150k to $600kOver $600k
Cost of saleskey benchmark44 to 56%46 to 55%48 to 56%
Total expenses77 to 85%79 to 88%84 to 92%
Rent13 to 23%10 to 18%7 to 15%
Motor vehicle3 to 5%2 to 3%1%
ATO source
Glazing servicesKey benchmark: total expenses, 46 to 65% / 62 to 76% / 77 to 88%
Turnover$50k to $200k$200k to $600kOver $600k
Total expenseskey benchmark46 to 65%62 to 76%77 to 88%
Cost of sales19 to 36%28 to 44%36 to 47%
Rent4 to 8%4 to 7%3 to 4%
Motor vehicle7 to 10%4 to 6%2 to 4%
ATO source
Grocery retailing and convenience storesKey benchmark: cost of sales, 59 to 71% / 64 to 73% / 71 to 77%
Turnover$65k to $300k$300k to $950kOver $950k
Cost of saleskey benchmark59 to 71%64 to 73%71 to 77%
Total expenses82 to 90%88 to 94%92 to 96%
Rent10 to 15%7 to 11%3 to 6%
Motor vehicle2 to 3%1 to 2%0 to 1%
ATO source
HairdressersKey benchmark: total expenses, 40 to 57% / 58 to 75% / 75 to 86%
Turnover$50k to $150k$150k to $300kOver $300k
Total expenseskey benchmark40 to 57%58 to 75%75 to 86%
Cost of sales12 to 18%11 to 16%12 to 16%
Labour23 to 36%25 to 37%32 to 44%
Rent14 to 21%11 to 17%8 to 13%
Motor vehicle3 to 5%2 to 3%1 to 2%
ATO source
Hardware and building supplies retailingKey benchmark: cost of sales, 47 to 63% / 56 to 66% / 61 to 69%
Turnover$65k to $400k$400k to $1mOver $1m
Cost of saleskey benchmark47 to 63%56 to 66%61 to 69%
Total expenses72 to 84%82 to 91%87 to 93%
Labour15 to 23%10 to 19%10 to 15%
Rent7 to 12%5 to 8%3 to 5%
Motor vehicle3 to 5%1 to 3%1 to 2%
ATO source
Health and fitness centresKey benchmark: total expenses, 40 to 64% / 69 to 83% / 72 to 85%
Turnover$65k to $175k$175k to $600kOver $600k
Total expenseskey benchmark40 to 64%69 to 83%72 to 85%
Labour21 to 36%22 to 35%19 to 33%
Rent14 to 23%15 to 23%13 to 19%
Motor vehicle4 to 6%2 to 3%1%
ATO source
Health food retailingKey benchmark: cost of sales, 48 to 64% / 55 to 64% / 57 to 65%
Turnover$65k to $400k$400k to $600kOver $600k
Cost of saleskey benchmark48 to 64%55 to 64%57 to 65%
Total expenses73 to 89%86 to 92%87 to 94%
Rent7 to 13%6 to 10%5 to 9%
Motor vehicle2 to 4%1 to 2%0 to 1%
ATO source
Homewares retailingKey benchmark: cost of sales, 41 to 55% / 47 to 56% / 49 to 60%
Turnover$65k to $250k$250k to $900kOver $900k
Cost of saleskey benchmark41 to 55%47 to 56%49 to 60%
Total expenses72 to 85%81 to 91%86 to 93%
Labour15 to 20%11 to 19%12 to 18%
Rent11 to 20%9 to 18%5 to 12%
Motor vehicle3 to 5%1 to 2%1%
ATO source
Ice-cream retailingKey benchmark: cost of sales, 26 to 33% / 28 to 34% / 27 to 35%
Turnover$65k to $275k$275k to $475kOver $475k
Cost of saleskey benchmark26 to 33%28 to 34%27 to 35%
Total expenses69 to 82%83 to 91%80 to 89%
Rent10 to 18%12 to 15%8 to 13%
Motor vehicle5 to 9%2 to 3%1 to 2%
ATO source
Kebab shopsKey benchmark: cost of sales, 38 to 47% / 41 to 47% / 43 to 49%
Turnover$50k to $170k$170k to $300kOver $300k
Cost of saleskey benchmark38 to 47%41 to 47%43 to 49%
Total expenses77 to 84%81 to 89%84 to 91%
Rent14 to 19%12 to 18%8 to 14%
Motor vehicle3 to 5%2 to 3%1 to 2%
ATO source
Landscape constructionKey benchmark: total expenses, 46 to 64% / 63 to 77% / 76 to 86%
Turnover$50k to $200k$200k to $500kOver $500k
Total expenseskey benchmark46 to 64%63 to 77%76 to 86%
Cost of sales15 to 30%24 to 36%27 to 38%
Labour18 to 29%17 to 28%24 to 34%
Motor vehicle7 to 11%4 to 7%3 to 5%
ATO source
Laundry and dry-cleaning servicesKey benchmark: total expenses, 62 to 76% / 63 to 79% / 75 to 87%
Turnover$65k to $150k$150k to $600kOver $600k
Total expenseskey benchmark62 to 76%63 to 79%75 to 87%
Rent21 to 33%14 to 22%7 to 13%
Motor vehicle4 to 7%3 to 5%2 to 3%
ATO source
Lawn mower retailingKey benchmark: cost of sales, 48 to 62% / 59 to 64% / 64 to 69%
Turnover$65k to $550k$550k to $1.45mOver $1.45m
Cost of saleskey benchmark48 to 62%59 to 64%64 to 69%
Total expenses75 to 83%85 to 91%89 to 94%
Motor vehicle2 to 3%1 to 2%1%
ATO source
Lawn mowing and garden servicesKey benchmark: total expenses, 36 to 51% / 41 to 58% / 58 to 74%
Turnover$50k to $90k$90k to $175kOver $175k
Total expenseskey benchmark36 to 51%41 to 58%58 to 74%
Labour25 to 37%20 to 32%24 to 37%
Motor vehicle9 to 14%7 to 11%5 to 8%
ATO source
Machinery and equipment repairs and maintenanceKey benchmark: total expenses, 47 to 68% / 54 to 76% / 77 to 87%
Turnover$50k to $200k$200k to $600kOver $600k
Total expenseskey benchmark47 to 68%54 to 76%77 to 87%
Cost of sales17 to 35%19 to 39%31 to 49%
Labour22 to 38%19 to 36%19 to 34%
Rent6 to 11%4 to 8%2 to 4%
Motor vehicle6 to 10%4 to 7%2 to 4%
ATO source
Manchester and other textile goods retailingKey benchmark: cost of sales, 38 to 53% / 42 to 54% / 46 to 56%
Turnover$65k to $150k$150k to $500kOver $500k
Cost of saleskey benchmark38 to 53%42 to 54%46 to 56%
Total expenses64 to 83%74 to 86%81 to 90%
Rent10 to 17%8 to 14%4 to 8%
Motor vehicle4 to 6%2 to 3%1 to 2%
ATO source
Meat and poultry retailing, freshKey benchmark: cost of sales, 56 to 66% / 60 to 68% / 61 to 69%
Turnover$65k to $450k$450k to $850kOver $850k
Cost of saleskey benchmark56 to 66%60 to 68%61 to 69%
Total expenses81 to 90%85 to 91%87 to 93%
Rent5 to 9%4 to 8%3 to 6%
Motor vehicle2 to 4%1 to 2%1%
ATO source
Motor vehicle parts and batteries retailingKey benchmark: cost of sales, 42 to 61% / 50 to 62% / 55 to 64%
Turnover$65k to $400k$400k to $1.25mOver $1.25m
Cost of saleskey benchmark42 to 61%50 to 62%55 to 64%
Total expenses69 to 85%80 to 90%86 to 92%
Labour14 to 24%11 to 18%11 to 16%
Rent7 to 12%5 to 7%3 to 5%
Motor vehicle3 to 6%2 to 3%1 to 2%
ATO source
Motor vehicle retail, new and usedKey benchmark: cost of sales, 60 to 78% / 67 to 82% / 76 to 85%
Turnover$75k to $500k$500k to $1.5mOver $1.5m
Cost of saleskey benchmark60 to 78%67 to 82%76 to 85%
Total expenses75 to 89%87 to 93%91 to 96%
Rent6 to 11%4 to 7%2 to 3%
Motor vehicle2 to 5%1 to 3%0 to 1%
ATO source
Musical instruments retailKey benchmark: cost of sales, 40 to 55% / 51 to 63% / 57 to 68%
Turnover$65k to $285k$285k to $765kOver $765k
Cost of saleskey benchmark40 to 55%51 to 63%57 to 68%
Total expenses58 to 83%81 to 87%87 to 93%
Rent10 to 13%6 to 9%4 to 7%
Motor vehicle3 to 5%1 to 3%0 to 1%
ATO source
NewsagentsKey benchmark: cost of sales, 42 to 59% / 47 to 62% / 55 to 81%
Turnover$65k to $500k$500k to $1mOver $1m
Cost of saleskey benchmark42 to 59%47 to 62%55 to 81%
Total expenses77 to 88%83 to 91%89 to 95%
Rent9 to 16%7 to 14%4 to 9%
Motor vehicle2 to 3%1 to 2%0 to 1%
ATO source
Painting servicesKey benchmark: total expenses, 36 to 51% / 54 to 71% / 74 to 86%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark36 to 51%54 to 71%74 to 86%
Cost of sales13 to 19%14 to 21%14 to 21%
Labour22 to 35%26 to 40%36 to 49%
Motor vehicle7 to 11%4 to 6%2 to 4%
ATO source
Panel beating and smash repairsKey benchmark: total expenses, 46 to 67% / 51 to 73% / 73 to 86%
Turnover$50k to $150k$150k to $300kOver $300k
Total expenseskey benchmark46 to 67%51 to 73%73 to 86%
Cost of sales17 to 31%19 to 35%34 to 45%
Labour21 to 33%18 to 29%20 to 29%
Rent12 to 19%9 to 15%4 to 7%
Motor vehicle5 to 8%4 to 6%1 to 3%
ATO source
Pest control servicesKey benchmark: total expenses, 43 to 62% / 45 to 66% / 64 to 81%
Turnover$50k to $150k$150k to $400kOver $400k
Total expenseskey benchmark43 to 62%45 to 66%64 to 81%
Labour28 to 40%20 to 38%25 to 38%
Motor vehicle9 to 13%6 to 9%5 to 7%
ATO source
Pets and pet supply retailingKey benchmark: cost of sales, 30 to 54% / 39 to 55% / 54 to 64%
Turnover$65k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark30 to 54%39 to 55%54 to 64%
Total expenses55 to 79%80 to 88%85 to 93%
Rent10 to 18%7 to 13%4 to 7%
Motor vehicle4 to 7%1 to 3%1%
ATO source
PharmacyKey benchmark: cost of sales, 61 to 67% / 63 to 67% / 66 to 70%
Turnover$400k to $1.5m$1.5m to $3.5mOver $3.5m
Cost of saleskey benchmark61 to 67%63 to 67%66 to 70%
Total expenses86 to 92%87 to 93%89 to 94%
Labour10 to 15%10 to 14%10 to 13%
Rent3 to 5%3 to 4%2 to 4%
Motor vehicle0 to 1%0%0%
ATO source
Physiotherapy servicesKey benchmark: total expenses, 29 to 50% / 52 to 73% / 73 to 84%
Turnover$75k to $240k$240k to $600kOver $600k
Total expenseskey benchmark29 to 50%52 to 73%73 to 84%
Labour24 to 44%29 to 45%41 to 52%
Rent10 to 16%9 to 13%6 to 9%
Motor vehicle3 to 5%2 to 3%1%
ATO source
Picture framing retailingKey benchmark: cost of sales, 26 to 34% / 25 to 33% / 26 to 31%
Turnover$55k to $140k$140k to $260kOver $260k
Cost of saleskey benchmark26 to 34%25 to 33%26 to 31%
Total expenses56 to 73%60 to 76%69 to 84%
Rent15 to 22%12 to 18%10 to 14%
Motor vehicle3 to 5%3 to 4%1 to 3%
ATO source
Pizza shops, takeawayKey benchmark: cost of sales, 33 to 44% / 38 to 44% / 34 to 41%
Turnover$65k to $150k$150k to $600kOver $600k
Cost of saleskey benchmark33 to 44%38 to 44%34 to 41%
Total expenses75 to 84%80 to 89%87 to 94%
Rent7 to 15%7 to 12%4 to 7%
Motor vehicle3 to 5%2 to 3%1 to 2%
ATO source
Plastering and ceiling servicesKey benchmark: total expenses, 35 to 55% / 68 to 82% / 84 to 93%
Turnover$50k to $300k$300k to $1mOver $1m
Total expenseskey benchmark35 to 55%68 to 82%84 to 93%
Cost of sales12 to 22%19 to 29%24 to 33%
ATO source
Plumbing servicesKey benchmark: total expenses, 50 to 66% / 59 to 74% / 75 to 86%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark50 to 66%59 to 74%75 to 86%
Cost of sales20 to 33%26 to 35%29 to 38%
Labour21 to 34%16 to 27%23 to 33%
Motor vehicle7 to 11%5 to 7%3 to 5%
ATO source
PrintingKey benchmark: cost of sales, 26 to 43% / 30 to 43% / 33 to 46%
Turnover$65k to $200k$200k to $500kOver $500k
Cost of saleskey benchmark26 to 43%30 to 43%33 to 46%
Total expenses64 to 81%72 to 84%80 to 89%
Labour22 to 34%18 to 29%19 to 28%
Rent8 to 14%7 to 11%4 to 6%
Motor vehicle4 to 6%2 to 4%1 to 2%
ATO source
Printing support servicesKey benchmark: total expenses, 59 to 79% / 68 to 83% / 81 to 90%
Turnover$65k to $300k$300k to $900kOver $900k
Total expenseskey benchmark59 to 79%68 to 83%81 to 90%
Cost of sales26 to 44%30 to 44%35 to 51%
Labour19 to 30%16 to 27%18 to 28%
Rent7 to 13%6 to 9%4 to 6%
Motor vehicle4 to 6%2 to 3%1 to 2%
ATO source
Pubs, taverns and barsKey benchmark: cost of sales, 34 to 46% / 33 to 41% / 31 to 42%
Turnover$100k to $750k$750k to $2.5mOver $2.5m
Cost of saleskey benchmark34 to 46%33 to 41%31 to 42%
Total expenses78 to 90%86 to 93%87 to 94%
Labour18 to 28%23 to 32%20 to 27%
Rent9 to 14%6 to 10%6 to 9%
Motor vehicle1 to 2%0 to 1%0%
ATO source
RestaurantsKey benchmark: cost of sales, 32 to 39% / 32 to 38% / 31 to 36%
Turnover$65k to $500k$500k to $2mOver $2m
Cost of saleskey benchmark32 to 39%32 to 38%31 to 36%
Total expenses79 to 89%84 to 93%88 to 94%
Labour18 to 30%23 to 32%27 to 34%
Rent11 to 17%8 to 12%6 to 9%
Motor vehicle1 to 3%1%0 to 1%
ATO source
Road freight transport servicesKey benchmark: total expenses, 52 to 71% / 63 to 80% / 78 to 89%
Turnover$50k to $200k$200k to $600kOver $600k
Total expenseskey benchmark52 to 71%63 to 80%78 to 89%
Labour25 to 37%18 to 31%21 to 32%
Motor vehicle14 to 25%12 to 28%5 to 26%
ATO source
Roofing servicesKey benchmark: total expenses, 43 to 63% / 65 to 80% / 80 to 89%
Turnover$50k to $325k$325k to $900kOver $900k
Total expenseskey benchmark43 to 63%65 to 80%80 to 89%
Labour20 to 33%22 to 35%23 to 33%
Motor vehicle6 to 10%4 to 6%2 to 3%
ATO source
Sports and physical recreation instructionKey benchmark: total expenses, 36 to 58% / 56 to 75% / 71 to 85%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark36 to 58%56 to 75%71 to 85%
Rent11 to 20%9 to 18%7 to 13%
Motor vehicle5 to 8%2 to 4%1 to 2%
ATO source
Sports, camping and fishing retailingKey benchmark: cost of sales, 45 to 62% / 53 to 63% / 58 to 66%
Turnover$65k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark45 to 62%53 to 63%58 to 66%
Total expenses68 to 84%78 to 88%86 to 92%
Labour14 to 22%11 to 19%10 to 16%
Rent7 to 14%6 to 10%4 to 6%
Motor vehicle3 to 6%2 to 3%1%
ATO source
Stationery goods retailingKey benchmark: cost of sales, 39 to 58% / 47 to 57% / 52 to 63%
Turnover$65k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark39 to 58%47 to 57%52 to 63%
Total expenses66 to 82%81 to 88%86 to 93%
Rent8 to 13%6 to 11%3 to 6%
Motor vehicle3 to 4%1 to 3%1 to 2%
ATO source
Takeaway food servicesKey benchmark: cost of sales, 34 to 42% / 36 to 43% / 35 to 41%
Turnover$65k to $200k$200k to $600kOver $600k
Cost of saleskey benchmark34 to 42%36 to 43%35 to 41%
Total expenses69 to 82%76 to 87%84 to 93%
Labour16 to 26%15 to 24%19 to 27%
Rent10 to 17%10 to 15%7 to 12%
Motor vehicle3 to 6%1 to 3%1%
ATO source
Tiling services, floor and wallKey benchmark: total expenses, 36 to 52% / 53 to 71% / 79 to 90%
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark36 to 52%53 to 71%79 to 90%
Cost of sales12 to 19%14 to 21%15 to 25%
Motor vehicle7 to 11%5 to 7%2 to 3%
ATO source
Timber floor sandingKey benchmark: total expenses, 42 to 56% / 44 to 62% / 59 to 78%
Turnover$50k to $100k$100k to $200kOver $200k
Total expenseskey benchmark42 to 56%44 to 62%59 to 78%
Cost of sales17 to 26%19 to 27%20 to 28%
Motor vehicle7 to 12%6 to 9%4 to 6%
ATO source
Tobacco retailingKey benchmark: cost of sales, 66 to 78% / 78 to 86% / 86 to 90%
Turnover$100k to $700k$700k to $1.5mOver $1.5m
Cost of saleskey benchmark66 to 78%78 to 86%86 to 90%
Total expenses84 to 93%91 to 95%94 to 97%
Rent6 to 8%4 to 6%2 to 3%
Motor vehicle1 to 2%0 to 1%0%
ATO source
Towing servicesKey benchmark: total expenses, 55 to 70% / 61 to 78% / 73 to 86%
Turnover$50k to $200k$200k to $500kOver $500k
Total expenseskey benchmark55 to 70%61 to 78%73 to 86%
Labour21 to 35%16 to 28%21 to 32%
Rent6 to 11%4 to 8%3 to 6%
Motor vehicle19 to 30%13 to 24%10 to 20%
ATO source
Toy and game retailingKey benchmark: cost of sales, 47 to 63% / 51 to 65% / 56 to 64%
Turnover$65k to $150k$150k to $550kOver $550k
Cost of saleskey benchmark47 to 63%51 to 65%56 to 64%
Total expenses76 to 85%77 to 89%85 to 92%
Rent9 to 16%8 to 13%5 to 8%
Motor vehicle3 to 5%2 to 3%1%
ATO source
Tutoring and coachingKey benchmark: total expenses, 31 to 63% / 57 to 80% / 69 to 87%
Turnover$50k to $300k$300k to $800kOver $800k
Total expenseskey benchmark31 to 63%57 to 80%69 to 87%
Labour26 to 43%25 to 41%25 to 43%
Rent8 to 16%6 to 11%3 to 9%
Motor vehicle3 to 6%1 to 2%0 to 1%
ATO source
Tyre retailingKey benchmark: cost of sales, 57 to 67% / 58 to 65% / 61 to 68%
Turnover$65k to $1m$1m to $2.5mOver $2.5m
Cost of saleskey benchmark57 to 67%58 to 65%61 to 68%
Total expenses83 to 91%88 to 93%90 to 94%
Labour11 to 17%12 to 16%12 to 16%
Rent5 to 7%3 to 5%3 to 4%
Motor vehicle2 to 3%1 to 2%1%
ATO source
Veterinary servicesKey benchmark: total expenses, 44 to 67% / 55 to 77% / 74 to 84%
Turnover$100k to $300k$300k to $800kOver $800k
Total expenseskey benchmark44 to 67%55 to 77%74 to 84%
Cost of sales18 to 28%20 to 27%21 to 25%
Rent6 to 11%5 to 8%3 to 5%
Motor vehicle4 to 7%2 to 4%1%
ATO source
Watch and jewellery retailingKey benchmark: cost of sales, 30 to 44% / 37 to 50% / 44 to 56%
Turnover$65k to $250k$250k to $750kOver $750k
Cost of saleskey benchmark30 to 44%37 to 50%44 to 56%
Total expenses65 to 79%73 to 85%82 to 91%
Labour15 to 26%13 to 21%12 to 20%
Rent9 to 19%7 to 14%5 to 10%
Motor vehicle3 to 5%1 to 2%0 to 1%
ATO source

Questions people ask first

What are the ATO small business benchmarks?

Ranges the ATO publishes every year from small business tax returns, showing costs as a share of turnover for 100 industries. The ATO says benchmarks are one of the tools it uses to identify businesses that may be avoiding their tax obligations.

What if my business sits outside the range?

The ATO says your business may have room to improve, and to check you have reported all your income. A range is a guide, not a rule; your accountant can tell you what it means for you.

Is what I type stored anywhere?

No. The checker works out the numbers in your browser. Nothing you type is sent to Savra or anyone else.

Can Savra do this from my books?

Yes. Connect Xero or QuickBooks and Savra puts your numbers next to your industry’s ATO ranges, refreshed every 90 days, for every business you run.

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Source: Australian Taxation Office, small business benchmarks, 2023-24 financial year, updated 16 March 2026. Reused under CC BY 2.5 AU. Industry names lightly punctuated; ranges as published. See it by trade in trades, hospitality and fitness.