Rent, the roster and the suppliers hit like clockwork while takings swing with the weather. One quiet fortnight and a surprise BAS can empty the till.
Every year the ATO publishes these ranges from small business tax returns. Each one is a cost as a share of annual turnover, so total expenses of $70,000 on $100,000 of turnover is 70%. Compare against the column for your turnover.
The ATO says a business outside its range may have room to improve, and that benchmarks are one of the tools it uses to identify businesses that may be avoiding their tax obligations.
A café turning over $400,000 that spends $150,000 on stock is at 37.5% cost of sales, inside the 35% to 41% range for that turnover.
| Turnover | $65k to $250k | $250k to $600k | Over $600k |
|---|---|---|---|
| Cost of saleskey benchmark | 34 to 42% | 35 to 41% | 33 to 38% |
| Total expenses | 73 to 86% | 81 to 90% | 86 to 93% |
| Labour | 21 to 32% | 21 to 32% | 27 to 35% |
| Rent | 10 to 17% | 8 to 14% | 6 to 10% |
| Motor vehicle | 2 to 4% | 1 to 2% | 1% |
| Turnover | $65k to $500k | $500k to $2m | Over $2m |
|---|---|---|---|
| Cost of saleskey benchmark | 32 to 39% | 32 to 38% | 31 to 36% |
| Total expenses | 79 to 89% | 84 to 93% | 88 to 94% |
| Labour | 18 to 30% | 23 to 32% | 27 to 34% |
| Rent | 11 to 17% | 8 to 12% | 6 to 9% |
| Motor vehicle | 1 to 3% | 1% | 0 to 1% |
| Turnover | $65k to $200k | $200k to $600k | Over $600k |
|---|---|---|---|
| Cost of saleskey benchmark | 34 to 42% | 36 to 43% | 35 to 41% |
| Total expenses | 69 to 82% | 76 to 87% | 84 to 93% |
| Labour | 16 to 26% | 15 to 24% | 19 to 27% |
| Rent | 10 to 17% | 10 to 15% | 7 to 12% |
| Motor vehicle | 3 to 6% | 1 to 3% | 1% |
| Turnover | $100k to $750k | $750k to $2.5m | Over $2.5m |
|---|---|---|---|
| Cost of saleskey benchmark | 34 to 46% | 33 to 41% | 31 to 42% |
| Total expenses | 78 to 90% | 86 to 93% | 87 to 94% |
| Labour | 18 to 28% | 23 to 32% | 20 to 27% |
| Rent | 9 to 14% | 6 to 10% | 6 to 9% |
| Motor vehicle | 1 to 2% | 0 to 1% | 0% |
Source: ATO small business benchmarks, 2023-24 financial year, updated 16 March 2026, reused under CC BY 2.5 AU. Ranges only; the ATO also publishes averages. Check any industry on the benchmarks page.
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The ATO’s small business benchmarks for 2023-24, calculated from tax returns and updated each year. Each table links to the ATO page it comes from.
The ATO says your business may have room to improve, and to check you have reported all your income. Savra shows where you sit on each range from your own books; your accountant can tell you what to do about it.
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