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Break-Even Calculator

2025/26
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Your Results
Fixed Costs
Variable Costs at BE

Break-Even Point in Units

883

Break-Even Revenue

€22,075.00

Contribution Margin

€17.00

Break-Even Analysis
Price Per Unit€25.00
Variable Cost Per Unit€8.00
Contribution Margin Per Unit€17.00
Contribution Margin Ratio68.0%
Break-Even Units883
Break-Even Revenue€22,075.00
Target Profit
Target Profit€10,000.00
Units Required1,471
Revenue Required€36,775.00
More Information
Understanding Break-Even Analysis

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.

Disclaimer: This calculator provides estimates based on current Revenue Commissioners rates and thresholds for the 2026 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 tax adviser before making financial decisions. Read our terms