2025/26 All tools updated for the current UK tax year — VAT threshold £90,000 · Personal allowance £12,570
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Break-Even Calculator

Enter your fixed costs, variable costs and selling price to find out exactly how many units you need to sell — and how much revenue you need — to break even.

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Break-Even Analysis

For guidance only. TheBizHQ.com is a private, independent website — not affiliated with HMRC, Companies House or any UK government body. All figures are estimates based on the information you enter and should not be relied upon for financial, tax or legal decisions. Tax rates are reviewed periodically but may not always reflect the latest HMRC changes. Full disclaimer →

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What is the break-even point?

The break-even point is the level of sales at which your total revenue exactly equals your total costs — you are neither making a profit nor a loss. Every unit sold above the break-even point generates profit. Every unit sold below it means you are still making a loss.

Knowing your break-even point is essential before launching a product or business. It tells you the minimum sales target you must hit just to survive.

Fixed costs vs variable costs

  • Fixed costs — costs that stay the same regardless of how much you sell. Rent, staff salaries, insurance, software subscriptions, loan repayments. These must be paid whether you sell one unit or one million.
  • Variable costs — costs that increase with each unit sold. Raw materials, packaging, shipping, payment processing fees (e.g. Stripe's 1.4% + 20p per transaction), sales commission.

Contribution margin

The contribution margin is the selling price minus the variable cost per unit. This is the amount each unit sold contributes towards covering your fixed costs — and then generating profit once fixed costs are covered.

A higher contribution margin means you need to sell fewer units to break even.

Break-even formula

Break-even units = Fixed costs ÷ (Selling price − Variable cost per unit)

Break-even revenue = Fixed costs ÷ Contribution margin %

How to use this in practice

Once you know your break-even point, ask yourself:

  • Is this realistically achievable given my market?
  • How long will it take to reach break-even from launch?
  • What happens if my variable costs increase?
  • Can I reduce fixed costs to lower the break-even point?
  • Can I increase my selling price without losing customers?

Break-even and pricing strategy

Use our Profit Margin Calculator alongside this tool to understand how different pricing strategies affect your profitability above the break-even point.

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