Business · profitability 2026
Break-even calculator in Finland 2026
The break-even point tells you how much you must sell for revenue to cover all costs. The calculator uses the contribution margin — the difference between price and variable costs: dividing fixed costs by the margin per unit gives the sales volume needed.
You can include your target salary in the fixed costs, so you see how much sales are needed for the entrepreneur’s livelihood too — for a service business the “unit” is typically a billable hour and the price is the hourly rate. You can also set a target profit and see how much more you need to sell. Enter the price, variable and fixed costs below.
Calculate your break-even point
The price of one unit or one service hour.
Materials or costs directly tied to selling a unit.
Rent, software, insurance, etc. that do not depend on sales volume.
Added to fixed costs. This shows how much sales are needed for your livelihood too.
Optional. Profit on top of fixed costs.
Break-even — sales needed
37units / month
€2,182 revenue / month
Contribution margin
The calculator is indicative and does not include taxes or VAT unless you include them in the costs. The margin is the price minus the variable costs. A unit can be a product or a service hour. The result is rounded up to whole units.
How do I calculate my business break-even point in 2026?
The break-even point is the sales volume at which revenue exactly covers all costs — no profit, but no loss either. It is calculated by dividing fixed costs by the contribution margin. The margin is the selling price of one unit minus its variable costs. For example, if a service hour costs €60 and the related variable costs are €5, the margin is €55 per hour. If fixed costs and your target salary together are €4,500 a month, the break-even point is 4,500 / 55 ≈ 82 billable hours a month. By including your salary in the fixed costs, the calculator tells you how much you must sell to also pay yourself. The target profit shows how much more you need to sell to reach a desired profit. If the selling price is below the variable costs, break-even cannot be reached, because every unit sold increases the loss.
How the break-even point is calculated
The contribution margin per unit is the selling price minus variable costs (e.g. materials, subcontracting). The break-even volume is the fixed costs divided by the contribution margin per unit. Example: if the price is €100 and variable costs €40, the margin is €60. With fixed costs of €3,000/month, break-even is 3,000 / 60 = 50 units a month. With a target profit, add the profit to the numerator: (fixed costs + target profit) / margin.
In a service business the unit is often a billable hour. Remember that not all working time is billable — sales, admin and marketing take a share. So the hourly rate must be set so that the billable hours cover the fixed costs and the target salary. When you include your own salary in the fixed costs, break-even shows a realistic minimum sales figure.
Frequently asked questions
What is the break-even point?
The sales volume at which revenue exactly covers all costs, so the result is zero. Below it you make a loss, above it a profit.
How is the break-even point calculated?
Divide fixed costs by the contribution margin per unit (selling price − variable costs). The result is the sales volume needed. With a target profit, add the profit to fixed costs before dividing.
What is the contribution margin?
The difference between the selling price and variable costs. It shows how much of each unit sold is left to cover fixed costs and profit.
Should I include my own salary?
Yes, for a realistic picture. Include the entrepreneur’s target salary in fixed costs so that break-even shows how much sales are needed for your own livelihood too.
How do I apply this to a service business?
Use a billable hour as the unit and the hourly rate as the price. Note that not all working time is billable, so the rate and utilisation must be set to cover the fixed costs.