The Hospitality Newsletter
Today Thursday, July 30, 2026

Break-Even Occupancy Calculator

The occupancy you need before the hotel makes a penny.

Break-even occupancy

Rooms to sell per night

Contribution per occupied room

Break-even RevPAR

Updates as you type. Nothing is sent anywhere — the maths runs in your browser.

Formula

Break-even occupancy = Fixed costs ÷ ((ADR − Variable cost per room) × Rooms × Days)

Contribution per room = ADR − Variable cost per occupied room

How to read it

Fixed costs run whether the hotel is full or empty. Break-even occupancy is the point at which room profit finally covers them — the single most useful number an owner can know, and one that changes the moment rate moves.

Terms used here

Frequently asked

+What is a healthy break-even occupancy for a hotel?

Most well-capitalised hotels sit between 45% and 60%. Above 70% the business has little room for a weak season, and usually points to either fixed costs that are too high or a rate that is too low for the cost base.

+Does raising rate lower break-even occupancy?

Yes, and sharply. Break-even depends on contribution per room, which is rate minus variable cost. If variable cost is £38 and rate rises from £180 to £200, contribution goes from £142 to £162 — around 12% fewer rooms needed to cover the same fixed costs.

+Should commission count as a variable cost?

Yes. It is only incurred when the room sells, which is the definition of variable. Leaving it out understates break-even, often by several percentage points in OTA-heavy hotels.