Break-Even Calculator for small businesses
Find out how many units you need to sell, and how much revenue you need, to cover your costs and hit a profit target.
Estimates for information only, using 2026/27 rates for England, Wales and Northern Ireland unless stated. Not financial or tax advice; check your own situation with HMRC or a qualified adviser.
How it works
Contribution per unit = price β variable cost per unit.
Break-even units = fixed costs Γ· contribution per unit. Break-even revenue = units Γ price.
For a profit target, add the target to fixed costs before dividing.
Frequently asked questions
What are fixed costs?+
Costs that don't change with sales, like rent, salaries and software subscriptions.