Restaurant startup cost calculator

These are the calculator's example numbers for a restaurant, not an average: costs differ hugely by city, site and concept. The owners have $100,000 of their own money.

• The first months cost as much as the kitchen. Three months of rent, staff and bills come to $138,000, more than the equipment.
• Commission is a startup cost too. $12,000 of app sales a month at 25% is $3,000 a month, $9,000 of the money to hold at opening and $36,000 over a year.
• The delivery kitchen example shows it most: with $40,000 of app sales a month at 25%, commission is $10,000 of its $26,200 monthly bills.

• One-off costs: what you pay once, before the first customer. The US Small Business Administration's examples are major equipment, a logo designer, permits, licenses and fees.
• Monthly costs: salaries, rent and utility bills, plus insurance, software, card fees, loan repayments and delivery-app commission.
• How many months to hold: your choice. For working out the capital you need, the SBA suggests counting at least one year of monthly expenses.
• Permits: check your city. In New York City, for example, a food service establishment permit costs $280 a year for most restaurants.

For US taxes, "start-up costs" are the expenses before you open, such as advertising, travel, surveys and training. You can elect to deduct up to $5,000 of them in your first year, reduced by the amount they go over $50,000; the rest is spread over 180 months. Equipment is recovered through depreciation instead (IRS). Ask your accountant. For the whole picture, read how much it costs to open a restaurant.