You sell a dish for €18 on a delivery platform and, after the order, the payout looks far smaller than you expected. For a restaurant, one major reason lies in the calculation base: the marketplace fee can be calculated on the price the customer pays, VAT included, while you reason on your revenue excluding VAT. The gap is concrete: a 30% commission on €18.00 incl. VAT represents about 33% of your revenue excl. VAT.
Do Uber Eats and Deliveroo publish their commission rates in France?
Neither platform publishes a rate card that applies to all restaurants in France.
For Uber Eats, the supplementary terms and conditions applicable to partners in France, accessed on 29 October 2026, state that the rate applicable to each establishment is set out in its Order Form. The contract also specifies that the retail price includes VAT: the commission percentage is calculated on this price incl. VAT. Service fees, for their part, are stated excl. VAT; the applicable tax is then added.
Your real rate is therefore the one on your Order Form: check it, along with your invoices.
For Deliveroo, the partner site and its general terms and conditions do not publish a general commission rate in France, verified on 29 October 2026. The rate depends on the contract signed with each restaurant. The Deliveroo help page on invoices and payments, updated on 3 March 2026 and accessed on 29 October 2026, states that the invoice summarises in particular the total revenue generated by the orders and the total commission to be paid.
The Uber Eats pricing page for merchants, French edition, accessed on 1 November 2026 and reread on 2 November 2026, shows in euros 30% for Uber delivery, 15% for self-delivery and 15% for pickup, with 33%, 18% and 18% respectively for Uber One member orders. Its footnote, however, says these plans are available only in Japan. Do not read these figures as a French rate card: only your Order Form counts.

What does a 30% commission on an €18 dish incl. VAT represent?
Take a dish prepared for immediate consumption and sold at €18.00 incl. VAT. The 10% VAT rate applicable to this type of sale is confirmed by official tax guidance: see the Bulletin officiel des finances publiques (BOFIP) page on products intended for immediate consumption, accessed on 29 October 2026.
Here are the calculation steps:
- Price incl. VAT paid by the customer: €18.00
- Price excl. VAT: €18.00 ÷ 1.10 = about €16.36 excl. VAT.
- Commission at 30%: €18.00 × 30% = €5.40 excl. VAT.
- Food cost: €5.00 excl. VAT, as a working hypothesis.
- Packaging: €0.80 excl. VAT, as a working hypothesis.
- Left after these items: €16.36 − €5.40 − €5.00 − €0.80 = about €5.16 excl. VAT.
The two dish costs, food and packaging, are working hypotheses, not market averages. Replace them with your real costs to get a result specific to your restaurant.
The €5.16 excl. VAT is not a net profit. It remains available to cover labour, fixed costs and, if the calculation allows it, the establishment's profit. Other possible expenses, such as a discount funded by the restaurant or advertising fees, are not included here.
The apparent rate on your revenue excl. VAT checks out as follows: €5.40 ÷ €16.36 = about 33%. In other words, a contractual commission of 30% calculated on the price incl. VAT equals about 33% of the dish price excl. VAT.
Quick tip
On your invoice or your contract, check the rate, the calculation base and the VAT on the commission separately. An identical rate can produce a different deduction if the base used or the options subscribed are not the same.
Does VAT on the commission add to the €5.40?
Yes, the platform charges VAT on its intermediation service. The standard rate of 20% is set out in the official tax guidance on services subject to the standard rate, accessed on 29 October 2026.
In the example, the commission invoice breaks down as follows:
- Commission: €5.40 excl. VAT
- VAT on the commission: €5.40 × 20% = €1.08
- Total commission invoiced incl. VAT: €6.48
If your restaurant is registered for VAT and meets the deduction conditions, the €1.08 of VAT on the service is deductible. To calculate what the dish contributes towards your other costs, use the commission excl. VAT of €5.40, not the invoiced amount of €6.48. Check the treatment that applies to your situation with your accountant.
Do not confuse this service VAT with the VAT collected on the dish: within the €18.00 incl. VAT, about €1.64 corresponds to the sales VAT on the dish. That is why the revenue used as the reference for costs and margin is about €16.36 excl. VAT.
How much is left depending on the commission rate?
The following table keeps the working hypotheses of the example: €18.00 incl. VAT per dish, €16.36 excl. VAT of revenue, €5.00 excl. VAT of food cost and €0.80 excl. VAT of packaging. Commissions are applied to the price incl. VAT; commission amounts are excl. VAT.
| Rate applied to the price incl. VAT | Commission calculated on €18.00 | Share of revenue excl. VAT | Left after food and packaging |
|---|---|---|---|
| 20% | €3.60 excl. VAT | About 22% | €6.96 excl. VAT |
| 25% | €4.50 excl. VAT | About 27.5% | €6.06 excl. VAT |
| 30% | €5.40 excl. VAT | About 33% | €5.16 excl. VAT |
| 35% | €6.30 excl. VAT | About 38.5% | €4.26 excl. VAT |
The rates in the table are calculation assumptions, not rates published for France. For Deliveroo, no general rate card is published in France. The 25 to 35% range sometimes quoted is a practitioner consensus, not an official tariff: it is reported in particular by Restaurenta, accessed on 29 October 2026. Your contract remains the reference.

What price should you display to aim for a 35% variable-cost margin rate?
You can start from a margin objective and calculate the price incl. VAT to display. For this example, define the variable-cost margin rate as the share of revenue excl. VAT remaining after deducting food, packaging and the commission excl. VAT. Labour and fixed costs are not yet deducted.
Suppose you keep the following cost hypotheses: €5.00 excl. VAT for food, €0.80 excl. VAT for packaging, a commission of 30% on the price incl. VAT and a sales VAT of 10%. To target a variable-cost margin rate of 35%, the calculation is:
Price incl. VAT = (food cost + packaging) ÷ [(1 − target rate) ÷ 1.10 − commission rate]
Substituting the data:
Price incl. VAT = €5.80 ÷ [(1 − 0.35) ÷ 1.10 − 0.30] = about €19.94 incl. VAT.
Verification with this display price:
- Price excl. VAT: €19.94 ÷ 1.10 = about €18.13 excl. VAT.
- Commission: €19.94 × 30% = about €5.98 excl. VAT.
- Left after food, packaging and commission: €18.13 − €5.98 − €5.00 − €0.80 = about €6.35 excl. VAT.
- Variable-cost margin rate: €6.35 ÷ €18.13 = about 35%.
This calculation does not tell you whether this price suits your customers or how it compares with your dine-in menu. It shows the price required to reach the chosen objective, with the hypotheses and the commission selected. Before changing your menu, also check any contractual rules and test your figures with your restaurant's real costs.
To compare several rates dish by dish, you can run your calculations with ProCalc.app: the app updates the indicators in real time as you change any data, displays the margin rate and the break-even point on screen, and it is a one-time purchase.
How do you compare platforms using your invoices?
The displayed rate does not always summarise the total cost. To compare your orders, record on each invoice:
- the price of the dish paid by the customer and the exact base used for the commission;
- the commission excl. VAT and the VAT charged on this service;
- discounts or reimbursements charged to your restaurant;
- additional fees linked to options, visibility or campaigns.
Deliveroo states in its official invoicing guide, accessed on 29 October 2026, that invoices detail order revenue, the commission, additional fees and discounts. For Uber Eats, compare the invoice amounts with your Order Form and the contractual terms. This check helps you distinguish a difference in commission rate from a cost linked to a promotion or an additional service.
To save your simulations and compare several pricing scenarios, ProCalc.app recalculates the indicators as you make changes. The app protects your data by collecting no user data and is bought with a single payment, to keep with no recurring fees.
Frequently asked questions about delivery commissions for a restaurant
What percentage does Uber Eats take from a restaurant in France in 2026?
Uber Eats does not publish a general rate card for France: under its partner terms, accessed on 29 October 2026, each restaurant’s rate is set in its Order Form and applies to the price incl. VAT. The French edition of the Uber Eats pricing page, accessed on 1 November 2026, shows 30% for delivery and 15% for pickup, but its footnote limits these plans to Japan. Check your Order Form and your invoices.
Does Deliveroo publish its commission rate in France?
No. The partner pages verified on 29 October 2026 do not publish a general rate: the commission is set by each restaurant's contract. The 25 to 35% estimates reported by practitioners are not an official tariff. Check your contract and your invoices.
Is the commission calculated on the dish price incl. VAT or excl. VAT?
For Uber Eats, the contract states that the retail price includes VAT and that the commission is calculated on this base incl. VAT. For Deliveroo, the calculation on the amount incl. VAT is reported by practitioners, not confirmed by a public tariff grid. Check the base provided for in your contract.
What service fees does Uber Eats charge beyond the commission?
The French edition of the Uber Eats pricing page, accessed on 1 November 2026, shows a weekly subscription of €1.99, €3.99 or €5.49 depending on the device, but its footnote limits these plans to Japan. The partner terms also cover charges linked to account activation and, depending on the options, costs linked to offers and sponsored listings. Record each line on your invoices in Uber Eats Manager to know the platform’s total charge.
Does Uber take a commission on tips?
Uber's help pages state that customer tips go entirely to the delivery partner. In the terms applicable to restaurants, the commission applies to product prices, not to tips. However, check the detail of your statements: if a tip appears in an order, it must appear separately from the commission base. If there is an inconsistency, contact support from Uber Eats Manager.
How much commission does Uber Eats take, and what do you keep on a dish displayed at €18?
With a hypothetical commission of 30%, the dish generates €16.36 excl. VAT of revenue and €5.40 excl. VAT of commission. After deducting the hypotheses of €5.00 excl. VAT of food and €0.80 excl. VAT of packaging, about €5.16 excl. VAT remains to contribute to labour, fixed costs and profit.
Is VAT on the platform's commission recoverable?
If your restaurant is registered for VAT and meets the deduction conditions, the VAT charged on the commission is in principle deductible. In the example, the VAT of 20% on a commission of €5.40 excl. VAT represents €1.08. Check your situation with your accountant.
What price should you display to keep a 35% variable-cost margin rate?
With €5.00 excl. VAT of food cost, €0.80 excl. VAT of packaging, a hypothetical commission of 30% calculated on the price incl. VAT and a sales VAT of 10%, the calculated price is about €19.94 incl. VAT. This result targets a variable-cost margin rate of 35%, before labour and fixed costs, and depends entirely on the hypotheses used.


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