WHAT GP MEANS
GP is gross profit: sales minus the direct cost of those sales.
GP % is that profit as a share of net sales. The math is the same for a product, a pint, or an hour of contract work. What changes is which cost you subtract and whether tax is inside the price. For margin and markup on a single item, the profit margin calculator gives the same result.
FORMULA
GP % formula
Take the direct cost away from the net selling price. Divide that gross profit by the net selling price and multiply by 100. A $12 sale with a $7 cost leaves $5 of gross profit.
EXAMPLE
$12 selling price, $7 cost
Gross profit is $5. Divided by the $12 price, that is a 41.67% GP. The same $5 divided by the $7 cost is a 71.43% markup.
- Gross profit
- $5.00
- GP %
- 41.67%
- Markup
- 71.43%
FOOD AND DRINK
Take VAT or GST out before you work out GP %.
A £6.00 pint at 20% VAT is £5.00 of net sales. With a £1.50 cost, GP is £3.50, or 70%. Working from the £6.00 menu price gives 75%, which overstates GP by five points. Pubs and restaurants often track drinks as wet GP and food as dry GP.
- Net price
- £5.00
- Gross profit
- £3.50
- GP %
- 70%
STAFFING
Add employer burden to pay before you work out GP.
A $45 bill rate and a $30 pay rate look like a $15 spread. With 12% burden, the loaded cost is $33.60, so GP is $11.40 an hour, or 25.33%. In the US, employer Social Security and Medicare alone are 7.65% of wages (IRS Topic 751). Federal unemployment tax is 0.6% of the first $7,000 per employee when the full state credit applies (IRS Topic 759). State unemployment and workers' compensation rates vary by state and job.
Loaded costPay rate × (1 + burden)
GP per hourBill rate − loaded cost
GP %GP per hour ÷ bill rate
Markup on pay(Bill rate − pay rate) ÷ pay rate
PRICE FOR A TARGET GP
Divide cost by one minus the target.
A 70% target means the cost can be 30% of the net price, so the price is the cost divided by 0.3. Multiply the cost by the figure in the table, then add VAT or GST if your prices include it.
30% GPCost × 1.43 · 42.86% markup
40% GPCost × 1.67 · 66.67% markup
50% GPCost × 2.00 · 100% markup
60% GPCost × 2.50 · 150% markup
65% GPCost × 2.86 · 185.71% markup
70% GPCost × 3.33 · 233.33% markup
75% GPCost × 4.00 · 300% markup
BENCHMARKS
Gross margin by US industry, January 2026
From Aswath Damodaran's margins by sector dataset at NYU Stern, covering 5,994 US public companies. Company cost of sales can include more than stock or ingredients, so a menu or product GP % will not match these figures directly. Use them for broad context and your own history for targets.
Software (system and application)71.72%
Hotel and gaming60.85%
Apparel56.88%
Alcoholic beverages46.96%
Business and consumer services33.38%
General retail33.18%
Restaurants and dining32.24%
Grocery and food retail26.31%
All US companies37.76%
