# Australian small business benchmarks by industry

Source: https://ivankamenken.com/benchmarks · By Ivanka Menken, Strategic Mentor · Last updated 21 October 2026

The ATO small business benchmarks show what share of turnover similar businesses spend, industry by industry, from 2023-24 tax returns. These 96 pages take the band closest to a $500,000 to $3,000,000 business, show total expenses and, where published, cost of sales, and work out what is left for cash, payroll and the owner.

## What are the ATO small business benchmarks?

Each year the Australian Taxation Office works out, from tax returns, what share of turnover businesses in about a hundred consumer-facing industries spend. It publishes a range for each turnover band, covering the 30% of businesses around the industry average, after removing outliers. The ATO uses them to check that businesses report all their income; you can use them to see where your own business sits.

The open data file on data.gov.au holds two ratios: total expenses to turnover for every industry, and cost of sales to turnover where it is a key benchmark, mostly in retail and food. Turnover excludes GST. Cost of sales excludes wages. Total expenses include staff wages, rent, interest and depreciation, and leave out payments to associated persons such as family members.

## How do you read a benchmark page?

Find the band your turnover falls in; each page names the band it uses and shows the others in a table. One minus cost of sales is a gross margin before wages. One minus total expenses is what is left before the owner, family members and tax are paid. Midpoints, dollar examples, the 5% price arithmetic and the comparisons with other industries are calculated from the ATO ranges, and say so.

4 industries in the file have no page, because their closest band starts below $200,000 and mostly describes businesses far smaller than the founders this site is for.

## Why does Ivanka Menken publish these?

Because the chain she sees in growing founder businesses starts with price: you compete on price, so margins are thin; growth on thin margins eats cash, so payroll becomes a monthly fear, and that fear drains your confidence. A benchmark shows how thin your margin is next to businesses like yours. It is a starting point for a decision, not financial advice; your accountant does the accounts.

## Which industries are covered?

### Accommodation and Food Services

- Catering services (more than $600,000): total expenses 81% to 91%, cost of sales 31% to 41%. https://ivankamenken.com/benchmarks/catering-services
- Chicken shops (more than $575,000): total expenses 85% to 93%, cost of sales 40% to 48%. https://ivankamenken.com/benchmarks/chicken-shops
- Coffee shops (more than $600,000): total expenses 86% to 93%, cost of sales 33% to 38%. https://ivankamenken.com/benchmarks/coffee-shops
- Fish and chips shops (more than $500,000): total expenses 81% to 90%, cost of sales 44% to 50%. https://ivankamenken.com/benchmarks/fish-and-chips-shops
- Kebab shops (more than $300,000): total expenses 84% to 91%, cost of sales 43% to 49%. https://ivankamenken.com/benchmarks/kebab-shops
- Pubs, taverns and bars ($750,001 to $2,500,000): total expenses 86% to 93%, cost of sales 33% to 41%. https://ivankamenken.com/benchmarks/pubs-taverns-bars
- Restaurants ($500,001 to $2,000,000): total expenses 84% to 93%, cost of sales 32% to 38%. https://ivankamenken.com/benchmarks/restaurants
- Takeaway food services (more than $600,000): total expenses 84% to 93%, cost of sales 35% to 41%. https://ivankamenken.com/benchmarks/takeaway-food-services
- Takeaway pizza shops (more than $600,000): total expenses 87% to 94%, cost of sales 34% to 41%. https://ivankamenken.com/benchmarks/pizza-shops

### Administrative and Support Services

- Carpet, rug and upholstery cleaning (more than $300,000): total expenses 60% to 75%. https://ivankamenken.com/benchmarks/carpet-upholstery-cleaning
- Commercial and industrial cleaning (more than $250,000): total expenses 69% to 85%. https://ivankamenken.com/benchmarks/commercial-cleaning-services
- Pest control services (more than $400,000): total expenses 64% to 81%. https://ivankamenken.com/benchmarks/pest-control-services

### Arts and Recreation Services

- Health and fitness centres (more than $600,000): total expenses 72% to 85%. https://ivankamenken.com/benchmarks/health-fitness-centres

### Construction

- Air conditioning, refrigeration and heating services (more than $600,000): total expenses 79% to 89%. https://ivankamenken.com/benchmarks/air-conditioning-refrigeration-heating
- Blocklaying services (more than $500,000): total expenses 78% to 88%. https://ivankamenken.com/benchmarks/blocklaying-services
- Bricklaying services (more than $350,000): total expenses 70% to 84%. https://ivankamenken.com/benchmarks/bricklaying-services
- Carpentry services (more than $400,000): total expenses 76% to 87%. https://ivankamenken.com/benchmarks/carpentry-services
- Carpet laying services (more than $250,000): total expenses 60% to 79%. https://ivankamenken.com/benchmarks/carpet-laying-services
- Cement rendering (more than $400,000): total expenses 75% to 89%. https://ivankamenken.com/benchmarks/cement-rendering
- Concreting services (more than $500,000): total expenses 76% to 87%. https://ivankamenken.com/benchmarks/concreting-services
- Electrical services (more than $500,000): total expenses 75% to 86%. https://ivankamenken.com/benchmarks/electrical-services
- Fence construction (more than $400,000): total expenses 75% to 85%. https://ivankamenken.com/benchmarks/fence-construction
- Fire and security alarm installation (more than $600,000): total expenses 76% to 87%. https://ivankamenken.com/benchmarks/alarm-systems-installation
- Floor and wall tiling services (more than $600,000): total expenses 79% to 90%. https://ivankamenken.com/benchmarks/tiling-services
- Glazing services (more than $600,000): total expenses 77% to 88%. https://ivankamenken.com/benchmarks/glazing-services
- Landscape construction (more than $500,000): total expenses 76% to 86%. https://ivankamenken.com/benchmarks/landscape-construction
- Painting services (more than $600,000): total expenses 74% to 86%. https://ivankamenken.com/benchmarks/painting-services
- Plastering and ceiling services (more than $1,000,000): total expenses 84% to 93%. https://ivankamenken.com/benchmarks/plastering-ceiling-services
- Plumbing services (more than $600,000): total expenses 75% to 86%. https://ivankamenken.com/benchmarks/plumbing-services
- Roofing, roof tiling and guttering (more than $900,000): total expenses 80% to 89%. https://ivankamenken.com/benchmarks/roofing-services
- Timber floor sanding (more than $200,000): total expenses 59% to 78%. https://ivankamenken.com/benchmarks/timber-floor-sanding

### Education and Training

- Sports and physical recreation instruction (more than $600,000): total expenses 71% to 85%. https://ivankamenken.com/benchmarks/sports-recreation-instruction
- Tutoring and coaching (more than $800,000): total expenses 69% to 87%. https://ivankamenken.com/benchmarks/tutoring-coaching

### Health Care and Social Assistance

- Child care services (more than $600,000): total expenses 79% to 88%. https://ivankamenken.com/benchmarks/child-care-services
- Chiropractic and osteopathic services (more than $600,000): total expenses 67% to 82%. https://ivankamenken.com/benchmarks/chiropractic-osteopathic-services
- Dental specialists (more than $900,000): total expenses 59% to 72%. https://ivankamenken.com/benchmarks/dental-specialists
- General dental practices (more than $815,000): total expenses 67% to 80%. https://ivankamenken.com/benchmarks/general-dental-practices
- Physiotherapy services (more than $600,000): total expenses 73% to 84%. https://ivankamenken.com/benchmarks/physiotherapy-services

### Manufacturing

- Bakeries and hot bread shops (more than $750,000): total expenses 82% to 90%, cost of sales 29% to 36%. https://ivankamenken.com/benchmarks/bakeries
- Cabinet makers (more than $900,000): total expenses 82% to 90%. https://ivankamenken.com/benchmarks/cabinet-makers
- Cake shops and patisseries (more than $600,000): total expenses 83% to 91%, cost of sales 31% to 37%. https://ivankamenken.com/benchmarks/cake-shops-patisseries
- Printing (more than $500,000): total expenses 80% to 89%, cost of sales 33% to 46%. https://ivankamenken.com/benchmarks/printing
- Printing support services (more than $900,000): total expenses 81% to 90%. https://ivankamenken.com/benchmarks/printing-support-services

### Other Services

- Automotive electrical services (more than $750,000): total expenses 79% to 87%, cost of sales 37% to 46%. https://ivankamenken.com/benchmarks/automotive-electrical-services
- Beauty services (more than $400,000): total expenses 77% to 88%. https://ivankamenken.com/benchmarks/beauty-services
- Domestic appliance repair and maintenance (more than $600,000): total expenses 77% to 88%. https://ivankamenken.com/benchmarks/appliance-repair
- Hairdressers (more than $300,000): total expenses 75% to 86%. https://ivankamenken.com/benchmarks/hairdressers
- Laundry and dry-cleaning services (more than $600,000): total expenses 75% to 87%. https://ivankamenken.com/benchmarks/laundry-dry-cleaning
- Machinery and equipment repairs and maintenance (more than $600,000): total expenses 77% to 87%. https://ivankamenken.com/benchmarks/machinery-equipment-repairs
- Panel beating and smash repairs (more than $300,000): total expenses 73% to 86%. https://ivankamenken.com/benchmarks/panel-beating-smash-repairs

### Professional, Scientific and Technical Services

- Architectural services (more than $400,000): total expenses 61% to 79%. https://ivankamenken.com/benchmarks/architectural-services
- Veterinary services (more than $800,000): total expenses 74% to 84%. https://ivankamenken.com/benchmarks/veterinary-services

### Retail Trade

- Book retailing (more than $750,000): total expenses 88% to 93%, cost of sales 53% to 56%. https://ivankamenken.com/benchmarks/book-retailing
- Bottle shops and liquor retailing ($500,001 to $2,000,000): total expenses 90% to 95%, cost of sales 69% to 77%. https://ivankamenken.com/benchmarks/bottle-shops
- Clothing retailing (more than $500,000): total expenses 83% to 91%, cost of sales 48% to 57%. https://ivankamenken.com/benchmarks/clothing-retailing
- Computer retailing (more than $600,000): total expenses 82% to 91%, cost of sales 49% to 65%. https://ivankamenken.com/benchmarks/computer-retailing
- Confectionery retailing (more than $250,000): total expenses 81% to 90%, cost of sales 43% to 53%. https://ivankamenken.com/benchmarks/confectionery-retailing
- Delicatessens (more than $500,000): total expenses 86% to 93%, cost of sales 52% to 63%. https://ivankamenken.com/benchmarks/delicatessens
- Discount and variety stores (more than $600,000): total expenses 86% to 93%, cost of sales 47% to 55%. https://ivankamenken.com/benchmarks/discount-variety-stores
- Electrical and electronic product retailing ($750,001 to $2,000,000): total expenses 83% to 92%, cost of sales 54% to 67%. https://ivankamenken.com/benchmarks/electrical-electronic-retailing
- Entertainment media retailing (more than $350,000): total expenses 76% to 87%, cost of sales 39% to 56%. https://ivankamenken.com/benchmarks/entertainment-media-retailing
- Floor covering retailing ($800,001 to $2,000,000): total expenses 85% to 93%, cost of sales 48% to 60%. https://ivankamenken.com/benchmarks/floor-covering-retailing
- Florists (more than $600,000): total expenses 83% to 91%, cost of sales 45% to 53%. https://ivankamenken.com/benchmarks/florists
- Footwear retailing (more than $600,000): total expenses 84% to 91%, cost of sales 48% to 56%. https://ivankamenken.com/benchmarks/footwear-retailing
- Fresh fish and seafood retailing (more than $1,000,000): total expenses 90% to 94%, cost of sales 63% to 73%. https://ivankamenken.com/benchmarks/seafood-retailing
- Fresh meat and poultry retailing (more than $850,000): total expenses 87% to 93%, cost of sales 61% to 69%. https://ivankamenken.com/benchmarks/butchers
- Fruit and vegetable retailing (more than $1,100,000): total expenses 92% to 96%, cost of sales 69% to 76%. https://ivankamenken.com/benchmarks/fruit-vegetable-retailing
- Fuel retailing ($500,001 to $2,000,000): total expenses 91% to 96%, cost of sales 67% to 81%. https://ivankamenken.com/benchmarks/fuel-retailing
- Furniture retailing (more than $1,000,000): total expenses 87% to 95%, cost of sales 52% to 58%. https://ivankamenken.com/benchmarks/furniture-retailing
- Garden supplies retailing (more than $750,000): total expenses 84% to 92%, cost of sales 46% to 56%. https://ivankamenken.com/benchmarks/garden-supplies-retailing
- Gift stores (more than $600,000): total expenses 84% to 92%, cost of sales 48% to 56%. https://ivankamenken.com/benchmarks/gift-stores
- Grocery retailing and convenience stores (more than $950,000): total expenses 92% to 96%, cost of sales 71% to 77%. https://ivankamenken.com/benchmarks/grocery-convenience-stores
- Hardware and building supplies retailing (more than $1,000,000): total expenses 87% to 93%, cost of sales 61% to 69%. https://ivankamenken.com/benchmarks/hardware-building-supplies
- Health food retailing (more than $600,000): total expenses 87% to 94%, cost of sales 57% to 65%. https://ivankamenken.com/benchmarks/health-food-retailing
- Homewares retailing (more than $900,000): total expenses 86% to 93%, cost of sales 49% to 60%. https://ivankamenken.com/benchmarks/homewares-retailing
- Ice cream retailing (more than $475,000): total expenses 80% to 89%, cost of sales 27% to 35%. https://ivankamenken.com/benchmarks/ice-cream-retailing
- Lawn mower retailing (more than $1,450,000): total expenses 89% to 94%, cost of sales 64% to 69%. https://ivankamenken.com/benchmarks/lawn-mower-retailing
- Manchester and textile goods retailing (more than $500,000): total expenses 81% to 90%, cost of sales 46% to 56%. https://ivankamenken.com/benchmarks/manchester-textile-retailing
- Motor vehicle parts and batteries retailing (more than $1,250,000): total expenses 86% to 92%, cost of sales 55% to 64%. https://ivankamenken.com/benchmarks/motor-vehicle-parts-retailing
- Musical instrument retailing (more than $765,000): total expenses 87% to 93%, cost of sales 57% to 68%. https://ivankamenken.com/benchmarks/musical-instrument-retailing
- New and used car retailing (more than $1,500,000): total expenses 91% to 96%, cost of sales 76% to 85%. https://ivankamenken.com/benchmarks/car-dealers
- Newsagents (more than $1,000,000): total expenses 89% to 95%, cost of sales 55% to 81%. https://ivankamenken.com/benchmarks/newsagents
- Pets and pet supply retailing (more than $750,000): total expenses 85% to 93%, cost of sales 54% to 64%. https://ivankamenken.com/benchmarks/pet-supply-retailing
- Pharmacies ($1,500,001 to $3,500,000): total expenses 87% to 93%, cost of sales 63% to 67%. https://ivankamenken.com/benchmarks/pharmacies
- Picture framing retailing (more than $260,000): total expenses 69% to 84%, cost of sales 26% to 31%. https://ivankamenken.com/benchmarks/picture-framing
- Sports, camping and fishing retailing (more than $750,000): total expenses 86% to 92%, cost of sales 58% to 66%. https://ivankamenken.com/benchmarks/sports-camping-fishing-retailing
- Stationery goods retailing (more than $750,000): total expenses 86% to 93%, cost of sales 52% to 63%. https://ivankamenken.com/benchmarks/stationery-retailing
- Tobacco retailing (more than $1,500,000): total expenses 94% to 97%, cost of sales 86% to 90%. https://ivankamenken.com/benchmarks/tobacco-retailing
- Toy and game retailing (more than $550,000): total expenses 85% to 92%, cost of sales 56% to 64%. https://ivankamenken.com/benchmarks/toy-game-retailing
- Tyre retailing ($1,000,001 to $2,500,000): total expenses 88% to 93%, cost of sales 58% to 65%. https://ivankamenken.com/benchmarks/tyre-retailing
- Watch and jewellery retailing (more than $750,000): total expenses 82% to 91%, cost of sales 44% to 56%. https://ivankamenken.com/benchmarks/watch-jewellery-retailing

### Transport, Postal and Warehousing

- Courier services (more than $300,000): total expenses 76% to 89%. https://ivankamenken.com/benchmarks/courier-services
- Delivery services (more than $210,000): total expenses 66% to 82%. https://ivankamenken.com/benchmarks/delivery-services
- Furniture removalists (more than $525,000): total expenses 78% to 89%. https://ivankamenken.com/benchmarks/furniture-removalists
- Road freight transport services (more than $600,000): total expenses 78% to 89%. https://ivankamenken.com/benchmarks/road-freight-transport
- Towing services (more than $500,000): total expenses 73% to 86%. https://ivankamenken.com/benchmarks/towing-services

## Source and licence

Source: Australian Taxation Office, Small Business Benchmarks, 2023-24 data, published at https://data.gov.au/data/dataset/small-business-benchmarks and licensed under Creative Commons Attribution 2.5 Australia (CC BY 2.5 AU), https://creativecommons.org/licenses/by/2.5/au/. Ratios are reproduced as published; the margins, midpoints, dollar examples, groupings and comparisons are calculated by ivankamenken.com. The ATO does not endorse this page.