1099/Money DeskTax year 2026

Pricing · 2026

Break-Even Calculator

Enter your fixed costs and unit economics to find the volume where you stop losing money.

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$
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Break-even units per month43
Break-even revenue per month
$8,571.43
Contribution margin per unit
$140.00
Contribution margin ratio
70.0%
Profit at current volume
$1,000.00
Margin of safety
14.3%
Estimate only. This calculator uses published federal rates for tax year 2026 and does not account for state tax, credits, or your full situation. Use the separate state calculator for a state-rate estimate. It is not tax or financial advice. Rates last verified 2026-07-25.

Transparent method

How this calculator works

  1. Subtract variable cost per unit from selling price to get contribution margin.
  2. Divide fixed costs by contribution margin and round required units up to a whole unit.
  3. Compare current volume with the unrounded break-even point to calculate margin of safety.

What the result does not include

  • The model assumes price and variable cost remain constant as volume changes.
  • Capacity limits, taxes, financing costs, and step-fixed costs are not included.

Common questions

What counts as a fixed cost?

Anything you pay whether or not you sell anything: rent, salaries, software, insurance. Variable costs scale with each unit — materials, shipping, payment processing, contractor time tied to delivery.

What is margin of safety?

How far sales can fall before you start losing money. Below 20% you are fragile: one lost client or one slow month puts you underwater.