Optional: calculate units needed to reach a profit target
Break-Even Point in Units
883
Break-Even Revenue
€22,075.00
Contribution Margin
€17.00
Everything you need to know about break-even analysis for your Irish business
What is break-even analysis?
Break-even analysis determines the point at which your total revenue equals your total costs, meaning you are neither making a profit nor incurring a loss. It tells you how many units you need to sell to cover all fixed and variable costs. This is a fundamental tool for business planning and pricing decisions in Ireland.
How is the break-even point calculated?
The break-even point in units is: Fixed Costs / (Selling Price Per Unit - Variable Cost Per Unit). The denominator is the contribution margin per unit -- the amount each sale contributes toward covering your fixed costs.
VAT considerations in Ireland
When calculating break-even for your Irish business, ensure you work with VAT-exclusive prices if you are VAT-registered. Standard VAT in Ireland is 23%. The VAT you collect is remitted to Revenue and should not be included in your revenue calculations.
Note: This calculator provides estimates based on a linear cost structure. It does not account for economies of scale, seasonal variations, or Irish tax obligations. For complex business planning, consult a qualified chartered accountant.
Related Calculators
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms