The break-even point is the number of units you must sell (or revenue you must generate) to cover all costs — fixed and variable — with zero profit or loss.
Business PlanningRevenue & Cost AnalysisLast reviewed:
Break-Even Calculator Ireland 2026
Calculate your business break-even point in units and revenue. Enter fixed costs, variable costs, and selling price to find out when your business becomes profitable.
✓ Break-even in units: Fixed Costs ÷ (Price − Variable Cost)✓ Break-even in revenue: Fixed Costs ÷ Contribution Margin %✓ Includes safety margin and profit at target sales
📈 Business Planning🧮 Standard formula
FormulaFC ÷ (Price − VC per unit)
Contribution marginPrice minus variable cost per unit
Safety marginSales above break-even
Use casePricing, planning, loan applications
Start Calculator →Fixed costs
Rent, salaries, insurance — do not vary with output
Variable costs
Materials, commissions — increase with each unit sold
Contribution
Each unit sold above break-even contributes to profit
Limitation
Assumes all units sell at the same price and cost
Calculate Break-Even Point
Your Results
Contribution Margin per Unit—
Contribution Margin %—
Break-Even Point (units/month)—
Break-Even Revenue (€/month)—
Monthly Profit at Target Sales—
Safety Margin (units)—
Confidence Score
Frequently Asked Questions
Break-even revenue = Fixed Costs ÷ Contribution Margin %. If your fixed costs are €5,000/month and contribution margin is 50%, you need €10,000 in revenue to break even.
Contribution margin is the selling price minus the variable cost per unit. Each unit sold at or above break-even 'contributes' this amount towards fixed costs and then profit.
This calculator uses pre-tax figures. After reaching break-even, profits are subject to income tax (sole trader) or corporation tax (company). The after-tax break-even point is higher.
If you are VAT-registered, use selling prices and costs exclusive of VAT. VAT is collected on behalf of Revenue and does not affect your profit margin.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
Need an exact calculation?
IrishTaxTools provides estimates. D’Emilia Accounting can review your complete circumstances and provide professional assistance with Irish tax, payroll, VAT, bookkeeping and compliance.