Practice break-even calculator
How much revenue you need before the practice makes a dollar.
Break-even is the revenue your practice needs each month before it makes a dollar of profit. Divide fixed monthly costs by one minus your variable cost percentage; every dollar of revenue above that point earns the contribution margin. Dividing by working days and average appointment value turns the figure into the number of appointments per day the practice must fill just to cover its costs. In most general practices variable costs such as lab, supplies and merchant fees run at 10–20% of revenue, so break-even is a little above fixed costs.
How this is calculated
- Break-even = fixed costs ÷ (1 − variable cost %).
- Every dollar above break-even earns (1 − variable %) in margin.
Frequently asked questions
What counts as a fixed cost?
Anything you pay whether or not a patient walks in: rent, salaried wages, software subscriptions, insurance, loan and equipment repayments, utilities. Include your own clinical pay if you want break-even to reflect the practice as a business rather than as your job.
What counts as a variable cost?
Costs that rise and fall with production: lab fees, clinical supplies, merchant and finance fees, and commission-based associate pay. In most markets these run at 10–20% of revenue in general practice, and higher in lab-heavy prosthodontic work.
How should I treat associate pay that is a percentage of collections?
As a variable cost, added to the variable percentage. That raises the break-even point but means the practice carries less risk when production dips, which is the trade-off of a commission model.
What should I do if I am only just above break-even?
Work out whether the problem is cost or capacity. If chair utilisation is under 65%, filling chairs fixes it with almost no added cost. If chairs are full and you are still close to break-even, look at fees and at the largest fixed costs, usually staff and rent.
How often should I recalculate break-even?
Whenever fixed costs change materially, for instance a rent review, a new hire or a new loan, and at least twice a year otherwise. Knowing the daily figure lets reception see what an unfilled day actually means.
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- Dental chair utilisationHow much of your available chair time is actually producing?Open calculator →
Benchmarks are indicative for general practice in most markets. Last updated 18 Sept 2026. See our methodology.