Opening a venue is a one-off expense. Whether it survives, though, depends on the costs that come back every month. Many restaurants close not because they lack guests, but because at their level of sales the costs eat up all the profit.
We break down the costs of a small venue in Poland in 2026: what's fixed, what grows with sales and how much each item weighs in the budget. The amounts come from current regulations, price lists and listings (sources at the end). Where they depend on the city and the premises, we give examples instead of averages.
Fixed and variable costs
Fixed costs you pay however many guests come: rent, part of the wages, subscriptions, accounting, insurance, the owner's social insurance. Variable costs grow with sales: ingredients, packaging, delivery app and payment provider commissions, part of the utilities.
This split matters because it gives you the break-even point: how much you need to sell in a month to cover your fixed costs. The higher the fixed costs, the more guests you need before you start making money.
Ingredients (food cost)
This is usually the biggest variable cost. The industry standard is about 30% of sales, and when setting prices the aim is to stay below 35%. Pizza and pasta usually have a lower food cost, and meat, fish and seafood dishes a higher one.
You calculate food cost for each dish separately: the cost of the ingredients of a portion divided by the net price. A dish at PLN 40 net whose ingredients cost PLN 14 has a food cost of 35%. On top of that there's waste: leftovers, expired stock, mistakes. That's why the real food cost at the end of the month is often a few points higher than in the menu costing.
Wages and social insurance
Labor is the second big cost, also about 30% of sales in the industry. In 2026 in Poland:
- The minimum wage is PLN 4,806 gross (about PLN 3,606 net). The total cost to the employer is about PLN 5,790 a month.
- The minimum hourly rate for civil-law contracts of mandate (umowa zlecenie) is PLN 31.40 gross.
- The owner's ZUS contributions (ZUS is Poland's social insurance institution) depend on the stage of the business. For the first 6 months (the start-up relief) you pay only the health insurance contribution, with a 2026 minimum of about PLN 433. For the next 24 months (preferential ZUS) the social insurance contributions are about PLN 456 plus the health contribution. After that, full ZUS, which is at least about PLN 2,359 a month including the health contribution.
In practice, cooks and front-of-house staff usually earn more than the minimum, and in small venues the owner works shifts themselves. If you're calculating profitability, put in the value of your own work too. Otherwise the venue's profit is simply your salary.
Rent
Rent depends most on the city and the location. Examples from listings of restaurant premises for rent (net amounts, with service charges if the listing gave them):
| Premises | Rent per month | Per m² |
|---|---|---|
| Warsaw, Śródmieście (Żurawia Street), 255 m² with a garden | PLN 19,125 | about PLN 75 |
| Warsaw, Śródmieście, 36.5 m² + a 15 m² basement | PLN 16,500 | about PLN 320 for the ground floor |
| Lublin, 310 m² | PLN 27,342 | about PLN 88 |
| Łódź, Bałuty, 206 m² | PLN 11,124 | about PLN 54 + service charges |
A small unit in the very center can cost several times more per meter than a larger one a little farther out, and in smaller cities and away from the center rates drop to a few dozen zloty per m². You pay for foot traffic. Whether that pays off depends on the concept: a bistro with a quick lunch lives on foot traffic, while a delivery-focused venue can be where the rent is lower.
On top of the rent you usually pay service charges, a deposit (often 2–3 months' rent), and you should check whether the landlord can index the rate.
Electricity, gas and water
A kitchen uses a lot of energy: refrigeration runs around the clock, and the oven, fryer and dishwasher draw a lot of power. In 2026, offers for small businesses on the C11 tariff (up to 16 kW, 10,000 kWh a year) from the largest Polish suppliers are about PLN 1.26–1.51/kWh net including distribution, plus a retail fee of PLN 30–49 a month.
Example: a venue that uses 2,000 kWh a month will pay about PLN 2,500–3,000 net for electricity at these rates. Larger venues with a higher contracted capacity are on other tariffs (C21, C22), so check your bill with your supplier.
Delivery app commissions
If you sell through Pyszne.pl (a Polish food delivery app), Glovo, Uber Eats or Wolt, you pay a commission on the order value. According to an UpMenu comparison, it's usually:
| App | Commission |
|---|---|
| Pyszne.pl | 13–30% |
| Glovo | about 30% with Glovo delivery, 15% with your own delivery or pickup |
| Uber Eats | 15–30% |
| Wolt | 15–30% |
Rates depend on the contract, the city and who delivers, so check the current terms with the app. With a 30% food cost and 30% labor costs, a 25–30% commission can eat up all the profit on an order. That's why apps work well for winning new customers, while regulars are better moved to your own channel: the phone, orders on your own website or pickup, where there's no commission.
Other costs
- Accounting: usually a few hundred zloty up to about PLN 1,000 a month, depending on the number of employees and documents.
- Insurance: business liability and property insurance, a few hundred zloty a month.
- Takeaway packaging: with a large share of takeaway and delivery, a few percent of sales.
- Software and subscriptions: the cash register or POS, the ordering system, music at the venue, internet, CCTV.
- Servicing and repairs: set aside an amount every month for breakdowns. Catering equipment usually breaks down at the worst moment.
- Marketing: from a few hundred zloty on social media to several thousand for campaigns.
An example budget for a small bistro
Let's assume a bistro of about 50 m² in a medium-sized city: three employees on the minimum wage, the owner on full ZUS and PLN 90,000 of net sales a month. One zloty in five comes through an app with a 25% commission.
| Item | Per month | % of sales |
|---|---|---|
| Net sales | PLN 90,000 | 100% |
| Ingredients (30% food cost) | −PLN 27,000 | 30% |
| 3 employees (cost to the employer) | −PLN 17,370 | 19.3% |
| Owner's ZUS (full) | −PLN 2,359 | 2.6% |
| Rent | −PLN 6,000 | 6.7% |
| Electricity, gas, water | −PLN 4,000 | 4.4% |
| App commissions (25% of PLN 18,000) | −PLN 4,500 | 5% |
| Packaging | −PLN 2,000 | 2.2% |
| Marketing | −PLN 1,500 | 1.7% |
| Accounting, insurance, software | −PLN 1,400 | 1.6% |
| Left before tax, loan repayments and repairs | about PLN 23,870 | 26.5% |
This example shows the proportions; it isn't a forecast. The budget doesn't include the owner's work on shifts (which replaces a fourth employee), seasonal drops or repaying a loan or lease for the equipment. When you count only three employees on the minimum wage, labor comes out below the industry's 30%. With higher wages or an extra person, the profit shrinks quickly.
Which ratios to watch every month
- Food cost at the end of the month, not on the menu. Compare ingredient purchases with sales. If the gap grows, look for waste.
- Labor cost as a share of sales. A schedule that matches the traffic is the biggest savings lever, more important than a cheaper supplier.
- Commissions as a share of sales. Work out how much you paid the apps in the month and what percentage of total sales that is.
- The break-even point. Divide your fixed costs by the margin after variable costs. Then you know how much you need to sell before you start making money.
- The average bill and the number of orders. Sales can grow because of more guests or a higher bill (add-ons, drinks, desserts). These are two different strategies.
Summary
A small venue's monthly costs are largely a percentage of sales: ingredients and labor usually about 30% each, plus rent, utilities and commissions. You have the most control over ingredient waste, the schedule and your sales channels. Every month, calculate at least food cost, labor cost and the share of commissions. These three numbers show fastest whether the venue is making money. For the details of the first one, see how to calculate food cost.
Sources
- Basic Kitchen and Food Service Management: The Basic Calculation of Operating Costs
- Poradnik Przedsiębiorcy: The minimum wage in 2026 (in Polish)
- Symfonia: ZUS contributions for business owners in 2026 (in Polish)
- Akademia Fotowoltaiki: Electricity prices for businesses in 2026 (2026, in Polish)
- UpMenu: Pyszne, Glovo, Uber Eats – what commissions? (2023, in Polish)
- UpMenu: Food ordering apps and portals (2025, in Polish)
- Domiporta: restaurant premises, Warsaw Śródmieście, 255 m² (in Polish)
- Domiporta: restaurant premises, Warsaw Śródmieście, 36.5 m² (in Polish)
- Domiporta: restaurant premises, Lublin, 310 m² (in Polish)
- Domiporta: restaurant premises, Łódź Bałuty, 206 m² (in Polish)
