Find what remains from one delivery order
Korea-based calculator using Korean restaurant fee schedules and VAT assumptions for 2026, checked on 2026-10-06.
All cash amounts are KRW; net remaining is after entered costs and VAT reserve, before income/corporate tax and costs not entered.
More orders do not necessarily mean more money available in the bank.
This calculator compares one menu order across Baemin, Coupang Eats and store delivery or direct orders.
It includes commission, payment fees, merchant delivery charges, VAT on service costs, merchant-funded discounts, ingredients and packaging.
Three decisions to review
- Check whether the order leaves a positive balance after entered costs and the VAT reserve.
- Compare the break-even menu price with the price needed for your target net remaining.
- Separate the initial settlement from later adjustments when planning cash for ingredients.
The tool is intended for restaurant owners, family members helping with costing, and small-store operators.
Save the assumptions as TXT or print them, reconcile the statement, and then review menu prices, minimum orders and delivery settings.
Separate settlement, net remaining and adjustments
Order-level deductions
Final settlement subtracts the merchant discount and app charges from menu revenue.
Net remaining then subtracts entered costs and the VAT reserve, so it represents a different amount from the bank settlement.
Price thresholds and monthly scenario
The engine finds the smallest whole-won price that avoids a loss or meets your target, keeping the menu composition fixed.
Monthly results multiply by identical orders; they do not forecast new demand or sales growth.
Independent channel assumptions
Enter each platform tier and delivery fee separately, plus store-delivery commission and external expense.
Matching fee percentages can produce different results when bases, discounts and delivery charges differ.
Initial and final settlement
Coupang adjustments include changes in commission, delivery fees and service VAT.
The final settlement already includes the adjustment: do not add the refund to final net remaining again.
What the order and cost inputs mean
Menu price and merchant discount
Order price means menu and option sales before merchant-funded discounts, excluding customer delivery tips.
Enter only a price discount borne by the store itself.
Amounts reimbursed by a platform or head office should not also reduce store revenue.
Cancelled or partly refunded orders need their revised settlement and cost evidence; automatic cancellation rules are outside this model.
Ingredients, packaging and overhead
Ingredients and packaging are the actual VAT-inclusive cash cost of this order.
Include sauces, cutlery and bags where relevant.
Allocated overhead or labor can include per-order rent, wages and owner time, while avoiding duplication with ingredients.
Entering zero overhead leaves the result before that expense.
Platform versus external delivery cost
Enter app delivery fees excluding VAT; the tool adds 10% service VAT.
External store-delivery expense is entered including VAT, so it is not taxed a second time.
Only customer tips actually received by the store belong in the store-delivery tip field.
Payment fees start blank rather than at an assumed rate.
Blank withholds that channel result, while an explicitly entered 0 is a confirmed 0% fee.
The fictional example button fills planning rates that you must replace with your actual contract.
Base tier schedules verified for 2026
These are the food-delivery base schedules for both platforms, excluding VAT.
Enter actual statement amounts where regional discounts or contractual exceptions apply.
Baemin and Coupang food-delivery base commission and merchant delivery ranges, excluding VAT| Tier | Commission | Merchant delivery fee |
|---|
| 1 · top 35% / new | 7.8% | KRW 2,400–3,400 |
| 2 · over 35% to 50% | 6.8% | KRW 2,100–3,100 |
| 3 · over 50% to 80% | 6.8% | KRW 1,900–2,900 |
| 4 · over 80% to 100% | 2.0% | KRW 1,900–2,900 |
Baemin classifies and applies tiers over three-month periods; Coupang settles the actual tier for the relevant month after closing.
Enter the confirmed tier for each account instead of inferring a relative nationwide ranking from your sales alone.
Coupang commission uses the price before discount, while payment fees normally deduct merchant-funded discounts; separate franchise agreements can create exceptions.
For Baemin, choose the actual statement discount basis separately for commission and payment fees.
Pickup does not remove payment fees
Standard pickup commission is 6.8%, with no delivery fee.
Coupang applies the updated standard from 06:00 on 2026-04-01, with separately confirmed tier 4 full commission refunds and traditional-market free commission.
Support is stated through March 2027; confirm eligibility and later policy changes in the account.
Net remaining formulas and VAT reserve
Cash-flow calculation
- Store revenue = menu price before discount − merchant-funded price discount + store-received tips
- Service amount excluding VAT = commission + payment fee + platform merchant delivery fee
- Settlement deduction = service amount ×1.1; final settlement = store revenue − deduction
- Net remaining = settlement − ingredients, packaging and overhead − external store delivery − VAT reserve
The ×1.1 formula above applies to Baemin and Coupang service amounts excluding VAT.
For store delivery or direct orders, select the contractual VAT treatment separately for commission and payment fees.
Enter taxable fee rates excluding VAT and select additional VAT; divide a VAT-inclusive rate by 1.1 before entering it.
Turn off additional VAT only for fees charged without VAT.
General taxation
Output VAT = store revenue after discount ×10/110.
Subtract confirmed eligible common input VAT and service-fee VAT, then reserve no less than zero.
Common credits cover ingredients, packaging and other evidenced costs shared by the same order composition.
Enter eligible external-delivery VAT in its store-delivery field, where it applies only to that channel and not to pickup.
The fee-credit checkbox initially remains off.
Keep service-fee and external-delivery VAT out of the common input credit field to avoid counting them twice.
Simplified or other treatment
Enter the estimated VAT payment reserve per order yourself.
The general output-minus-input formula is not applied to simplified taxation.
An explicitly confirmed zero is accepted; a missing reserve withholds results.
Review how a whole-business tax estimate is allocated to this menu.
Break-even and target prices solve for nonnegative net or your target while keeping the composition and cost assumptions fixed.
The engine handles both the zero-reserve and positive-reserve VAT branches, rounds the required price upward and reports an unavailable result if no feasible price exists within KRW 10 million.
The margin percentage is net remaining divided by the displayed menu order price before discount.
A statement-based workflow
- Pick a representative completed order.
Record the menu and options, discount funding, ingredients and packaging.
- Check each channel independently.
Enter the account tier, actual delivery charge excluding VAT, payment rate and fee bases.
- Review VAT and overhead.
Use evidenced eligible credits for general taxation or a manual reserve for simplified/other treatment.
- Read the result in order.
Compare settlement with net remaining, loss status, break-even price and target price.
- Save and reconcile.
Save TXT or print the assumptions, compare the statement, then update menu, coupon or delivery settings and verify that the change is complete.
Initial cash-cost values are fictional planning amounts and payment fees are blank.
The example button fills 3% and other example assumptions, which are not your confirmed fees or credits.
When changing a menu, update ingredients, packaging quantity and discount terms together.
Worked example: a KRW 25,000 order
Assume menu price KRW 25,000, merchant discount KRW 1,000, ingredients KRW 8,000, packaging KRW 1,000, payment 3%, other VAT credit KRW 500 and confirmed fee VAT credit.
Baemin uses the price after discount for both fee bases; Coupang uses before discount for commission and after discount for payment, with zero allocated overhead.
Final net remaining and rounded-up price thresholds for the same fictional menu order| Scenario | Delivery, ex VAT | Net, rounded | Break-even, upward |
|---|
| Baemin tier 1 | KRW 3,400 | KRW 7,326 | KRW 15,855 |
| Coupang tier 1 | KRW 3,400 | KRW 7,248 | KRW 15,953 |
| Coupang tier 4 | KRW 2,900 | KRW 9,198 | KRW 14,294 |
Settlement timing in the same example
Initial Coupang tier 1 settlement is KRW 17,323; final tier 4 settlement is KRW 19,468.
The difference of KRW 2,145 includes VAT on adjusted commission and delivery charges, or KRW 643,500 for 300 identical orders.
For confirmed tier 4 pickup support, initially charged commission is KRW 1,700 and final commission is zero, producing a KRW 1,870 adjustment including fee VAT.
Payment rates are held equal initially and finally; separate PG preferential refunds are excluded from this adjustment.
These assumptions do not guarantee identical rates, delivery charges or credits for every store.
Turn the output into a menu decision
An order with negative net
More identical orders increase the same loss.
First check input errors and discount funding, then change ingredient or packaging cost, delivery charges, coupon size or composition one at a time.
Sales growth alone does not repair a negative per-order margin.
An order just above break-even
Zero net is a threshold, not sufficient operating income.
If rent or labor has not been entered, the remaining balance still needs to cover it.
Set a target and review demand or reorder effects using actual operating records.
An order awaiting an adjustment
Positive final net can coexist with a smaller amount available before the adjustment arrives.
Check whether initial settlement can fund ingredients, and do not budget expected refunds as money already received.
Reconcile the finalized tier and delivery charge with the actual payment.
Practical operating scenarios
- Before launching a coupon: Increase only the merchant-funded discount to see the effect on remaining net and target price.
Review participation and exposure terms when changing a promotion.
- Comparing pickup with delivery: Use zero delivery cost and standard 6.8% pickup commission, then select confirmed support where applicable.
Adjust the packaging expense separately.
- Reviewing store delivery: Enter VAT-inclusive delivery-contractor expense, tips received and actual order/payment fees.
Include owner delivery time in allocated labor.
- Changing a minimum order: Distinguish a higher price for the same menu from selling additional items.
Extra items require new cost assumptions.
The comparison describes cost differences under your inputs, without recommending a move to a particular app.
Review order volume, staffing, delivery quality, cancellations and customer experience using separate operating records.
Limits and checks before relying on the estimate
This does not finalize a tax filing or recommend a price
The general reserve allocates a Korean 10% output/input VAT model to one order.
Deemed input credits, credit-card issuance deductions, shared input apportionment, filing-period adjustments and penalties are not automatically applied.
Enter only confirmed eligible credits and review whole-period payable or refundable VAT separately.
- A delivery fee outside the base range may reflect a regional discount or special contract, but it may also be an incorrectly entered VAT-inclusive amount.
- Reimbursements, subsidies, head-office contracts or payments other than direct price discounts can change the revenue and tax assumptions.
- Price thresholds keep costs fixed and do not predict lost demand, additional items or price-dependent promotion changes.
- Monthly values cover identical orders.
Review different menus with their own costs and order counts.
- Calculation retains fractional precision and rounds displayed won amounts.
Actual item-by-item truncation or rounding can produce small differences.
Frequently asked questions
Is the amount paid into my bank account profit?
Settlement can still need to cover ingredients, packaging, external delivery, allocated rent or labor and a VAT reserve.
Net remaining subtracts those entered amounts.
Income or corporate tax, and costs you have not entered, still need separate review.
Can I calculate without knowing the payment fee?
An unknown rate withholds that channel result.
Entering 0 explicitly means a confirmed 0% fee, so it should not stand in for a missing rate.
The fictional example uses 3%, but preferential merchant fees, PG contracts and adjustments can differ.
Check the actual statement first.
Should both apps use the same sales tier?
Enter each platform tier separately.
Baemin uses three-month classification and application periods; Coupang determines the actual tier after the relevant month closes.
Sales and timing can differ between channels.
Your own sales amount cannot establish a nationwide relative ranking.
Should I add the customer delivery tip to revenue?
Platform-managed customer delivery charges are not automatically added to store revenue.
For store delivery or direct orders, enter only the tip actually received by the store.
This tip affects general output VAT and the payment fee basis.
External delivery expense remains a separate cost.
Are pickup orders always commission-free?
Standard pickup commission is 6.8% for these services, and payment fees remain separate.
Confirmed Coupang tier 4 commission refunds and traditional-market free commission can be selected; the tool does not determine eligibility.
Support is stated through March 2027 and needs later rechecking.
Does excess input VAT credit increase per-order cash?
The reserve can fall to zero, but excess credit is shown separately and is not added as an immediate cash refund.
Review the full tax period, documents and filing treatment.
Do not also put fee VAT into the other input VAT field, because that would count the same credit twice.
Can I use the break-even price directly as a minimum order?
The price threshold keeps the menu composition, ingredients, packaging, delivery, discount and input credits fixed.
Extra menu items can add costs and packaging, so recalculate the changed order.
This is a cost threshold, not a forecast of customer demand or a recommended selling price.
When will Coupang pay the adjustment?
The settlement policy effective 2026-06-17 states that monthly tier adjustments settle within five business days of the following month after closing.
The calculator shows initial versus final settlement including fee VAT.
It does not determine a calendar payment date or override separately agreed schedules.
Confirm the tier, adjustment and bank payment in the portal.
Official sources, verification date and next action
Sources checked 2026-10-06; Korean rules and schedules for 2026.
The National Law Information OPEN API returned current Value-Added Tax Act ID 001571, MST276117, effective 2026-01-02.
The model references Article 29 for price reductions and consideration, Article 30 for 10%, Articles 37, 38 and 39 for payable VAT and input-credit boundaries, and Article 63 for the separate simplified treatment.
Start with one order and its statement
Replace the assumptions with actual tiers, fee bases, delivery charges and eligible-credit evidence, then save the result.
Resolve missing expenses or settlement discrepancies before changing menus, coupons or minimum orders.
Check the updated settings and the next settlement, and recheck fee schedules, pickup support and adjustment terms quarterly.