ATO Compliant Formula

Markup Calculator

Calculate your selling price and profit from your cost and markup percentage. Enter your cost and markup to see the selling price, gross profit and equivalent margin.

Statutory direct expense
AUD $
+50.0% on cost
%
Benchmarks:
Direct logistics
AUD $
Real-time ATO standard calculation
Commercial Baseline
Live Output
Recommended Selling Price
$115.50(incl. GST)
Customer shelf / invoice price
Selling price (ex GST)$105.00Statutory business revenue
Cost price$70.00Direct unit expenditure
Gross profit$35.00Net cash generated per unit
Equivalent margin33.33%Gross margin percentage
10% GST RemittanceCollected for ATO BAS
$10.50

A 50.0% markup on a $70.00 cost produces a selling price of $105.00 before GST and a gross margin of 33.33%. Crucially: a 50% markup is NOT a 50% profit margin.

What do you want to do next?

Need to calculate margin from an existing price?

Determine your real margin percentage and profit dollars from your established customer retail price.

Margin Calculator

Need to work backwards from a target profit margin?

Set your target gross profit margin (e.g. 40%) and instantly compute the required retail price.

Selling Price Calculator

Want to model multi-tier wholesale and distribution?

Structure sustainable trade discounts and margins for retailers, master distributors, and direct clients.

Wholesale Price Calculator
Critical Accounting Distinction

Markup vs Margin: Don't Confuse the Two

Calculate Margin Instead
Numerical Benchmark Scenario: Unit Cost = $100.00
Selling Price (ex-GST)$150.00
Gross Profit Generated$50.00
Markup Applied50.0%
Actual Gross Margin33.33%
1

Markup measures profit against cost

Markup indicates the percentage amount added on top of your production or wholesale cost to arrive at your final selling price.

Markup % = (Gross Profit ÷ Cost Price) × 100
2

Margin measures profit against selling price

Gross margin indicates the proportion of total top-line revenue that your business retains after covering direct goods sold (COGS).

Margin % = (Gross Profit ÷ Selling Price) × 100

Commercial Markup Scenarios Matrix

A real-world commercial scenario analysis showing the exact relationship between markup, gross revenue, profit dollars, and equivalent gross margin based on a standard unit cost of $70.00.

Markup %Selling Price (ex-GST)Gross ProfitEquivalent Margin (%)Commercial Application
20.0%$84.00$14.0016.67%High-volume FMCG / Grocery
30.0%$91.00$21.0023.08%Standard Wholesale / Distribution
50.0%$105.00$35.0033.33%General Retail / Trade Supplies (Active Default)
75.0%$122.50$52.5042.86%Specialty Retail / Boutiques
100.0%$140.00$70.0050.00%Keystone Pricing (Traditional standard)

Key Commercial Takeaway: A keystone markup (100%) is required to achieve a 50% gross profit margin. Never confuse a 50% markup with a 50% margin.

How the Calculation Works

BizCalc Australia adheres to statutory ATO and Australian commercial accounting standards for transparent price formation.

Step 1

Markup Amount

Determine the raw dollar markup added on top of your direct cost.

Markup $ = Cost × (Markup % ÷ 100)
Step 2

Selling Price (ex-GST)

Sum your cost baseline with the dollar markup to set invoice value.

Selling Price = Cost × (1 + Markup %)
Step 3

Margin Equivalent

Derive your actual gross margin percentage against total sales.

Margin % = (Profit ÷ Selling Price) × 100

Australian GST Compliance Notice: Under the ATO A New Tax System (Goods and Services Tax) Act 1999, retail pricing quoted to Australian consumers must be inclusive of 10% GST. Business-to-business (B2B) trade invoicing routinely separates the wholesale supply from the statutory GST remittance liability.

Related Business & Pricing Calculators

Explore our full suite of ATO-aligned financial calculators for Australian enterprises.

Frequently Asked Questions

Clear answers regarding markup formulas, GST compliance, and Australian pricing strategies.

What is markup?

Markup is the percentage or dollar amount added to the cost price of a product or service to establish its selling price. It reflects the gross cash premium generated above direct unit expenditure.

What is the difference between markup and margin?

Markup calculates profit as a percentage of your direct cost (Profit ÷ Cost). Margin calculates profit as a percentage of your final selling price (Profit ÷ Selling Price). Because cost is lower than selling price, markup percentage will always be higher than the corresponding margin percentage for any profitable sale.

Is a 100% markup the same as a 100% margin?

No. A 100% markup doubles the cost price (e.g., buying for $50 and selling for $100), generating a gross profit of $50, which equals a 50% margin. A 100% margin is mathematically impossible unless direct cost is zero.

Should markup be calculated before or after GST?

Always calculate markup before GST (on ex-GST figures). GST is not revenue; it is a statutory consumption tax collected on behalf of the ATO and remitted via your BAS. Once your ex-GST selling price is computed, apply the 10% GST to display the final consumer price.

How do I convert markup to margin?

Use the standard conversion formula: Margin = Markup ÷ (1 + Markup). For example, with a 50% markup (0.50): 0.50 ÷ 1.50 = 0.3333, or 33.33% margin.

Can I use markup for services as well as physical products?

Yes. Service firms use markup by treating direct hourly labor costs, subcontractor fees, and project expenses as the baseline cost, applying a markup percentage to determine customer hourly rates or fixed project quotes.

Statutory Notice: BizCalc Australia provides calculation tools for general informational purposes. Results depend on the figures you enter and do not constitute accounting, tax or financial advice. Consult a registered BAS agent, CPA or chartered tax advisor for formal business advisory.