Calculator · 7 % VAT on food since 2026

Cake pricing: price per slice

Enter a cake’s ingredients, choose the number of slices and your target margin. You get the price per slice with 7 % VAT, rounded up to 10 cents.

JustBack team · Updated 12 October 2026 · Your figures stay in this browser tab.

Result

Enter ingredients, slices and target margin and select Calculate, or load the cheesecake example.

Since 2026 food is taxed at 7 % and drinks at 19 %. A combined price has to be split. Here are three ways side by side.

Ingredient cost per slice. Sum of ingredient costs ÷ slices.
Net price for the target margin. Ingredient cost ÷ (1 − target margin). At a 70 % margin and €0.56 cost that is €1.86.
Menu price. Net price × (1 + VAT), then rounded up to 10 cents so the margin never falls below target.
Combos. 30 % of the price as the drinks share (ministry simplification), read on gross or net, or a split by single prices.

Ingredient cost, not profit. The margin also has to carry labour, energy, rent and packaging.
The VAT rate is your input. Food has been 7 % since 2026, drinks stay at 19 %. Check special cases with your tax adviser.
The combo split is a simplification. The ministry accepts a 30 % drinks share; experts disagree on exactly how to apply it.

Sources: § 12(2) No. 15 UStG as of 1 January 2026; Federal Ministry of Finance letter of 22 December 2025 (III C 2 – S 7220/00023/014/027).

How many slices does a cake have?

A 26 cm springform usually gives 12 slices, a tart 8 to 10, a tray 20 to 24. Enter how you actually cut it.

What margin is usual for cakes?

Many cafés plan with a 65 to 75 % margin on the net price. Home-baked cakes need more because of the baking time.

Is take-away cake taxed differently?

Not since 2026: food is 7 % both in the café and to take away. Drinks stay at 19 %.

Which combo method should I use?

Pick one, use it the same way for every combo and document it. The 30 % rule is simple; the split by single prices reflects your menu more closely.