Show download pdf controls
  • Tiling services – floor and wall

    Check the performance and input benchmarks for floor and wall tiling businesses.

    On this page

    Businesses in this industry

    Businesses in this industry lay floor and wall tiles on internal and external surfaces. They may also lay ceramic, clay, slate, marble and glass tiles, and offer floor sanding services.

    What are performance benchmarks

    Performance benchmarks use information reported on tax returns for the 2020–21 financial year and are updated each year. This is the most current data.

    The benchmarks show ranges of business income to business expenses. Use these benchmarks to compare your performance against similar businesses.

    Key benchmark range

    Total expenses to turnover is the key benchmark range for this industry. It is the most accurate when predicting business turnover.

    You should fall within the key benchmark range for your annual turnover. If you fall outside the range, there may be room for your business to improve.

    Check you reported all income and accounted for any trading stock used for private purposes. Some businesses can use accepted amounts as estimates for the value of trading stock used for private purposes.

    2020–21 benchmarks

    Key benchmarks for 2020–21

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    'Total expenses' divided by 'Annual turnover'

    38% to 55%

    59% to 76%

    82% to 91%

    Average total expenses

    46%

    68%

    86%

    Other benchmarks

    Not all expenses are reported by every business. Only use this information as a guide if it applies to your business.

    Other benchmarks for 2020–21

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    'Cost of sales' divided by 'Annual turnover'

    12% to 20%

    15% to 21%

    16% to 26%

    'Labour' divided by 'Annual turnover'

    25% to 39%

    27% to 43%

    33% to 52%

    'Motor vehicle expenses' divided by 'Annual turnover'

    7% to 10%

    4% to 6%

    1% to 3%

    For benchmarks for previous years, see Small business benchmarksExternal Link.

    Input benchmarks

    Use these input benchmarks to calculate the expected income based on the labour and materials used.

    They apply to tilers who:

    • work directly with household customers
    • are responsible for purchasing their own materials.

    We developed the benchmarks with advice from the Australian Tile Council and trade participants. They represent the industry norm.

    Consider your own personal circumstances when using the input benchmarks to assess your situation.

    These benchmarks are current as at April 2015.

    To give feedback on the usefulness of these input benchmarks, email us at BusinessSegmentPublishing@ato.gov.au.

    Input benchmark guide

    You can use this benchmark to compare and check your business performance to the tiling industry average.

    All dollar amounts include GST. Prices charged may vary between states and regions.

    Input benchmarks for tilers

    Coverage rate (square metres) for every 100 square metres of tiles ordered allowing for wastage

    90 to 95

    Materials charge per square metres (grout, glue and incidentals)

    $10 to $15

    Average job size (square metres)

    50

    Average completion rate (square metres) per day – one tradesperson

    7 to 10

    Days to complete average job (see note 1) (including grout, glue, cutting, measuring and set-up) – one tradesperson

    5 to 7

    Days to complete average job (see note 1) (including grout, glue, cutting, measuring and set-up) – 2 tradespeople

    3 to 4

    Price charged per square metre – labour only

    $30 to $55

    Note 1: Add one day for large tiles.

    Sales turnover

    Use this benchmark to:

    • estimate your income
    • compare your income against the tiling industry average
    • check that your records accurately reflect your income.

    Remember:

    • All dollar amounts include GST.
    • Includes charges to client to supply excess tiles ordered to cover wastage.
    • If sales turnover includes labour and material, add $40 to $100 per square metre for cost of tiles.
    Sales turnover – income guide per tradesperson

    Income guide

    One tradesperson

    2 tradespeople

    Square metres installed per year

    2,200

    3,650

    Price charged per square metre – labour only

    $30 to $55

    $30 to $55

    Price charged per square metre – labour and materials (grout, glue etc.)

    $40 to $70

    $40 to $70

    Sales turnover range – labour install only

    $66,000 to $121,000

    $109,500 to $200,750

    Sales turnover range – labour and materials

    $88,000 to $154,000

    $146,000 to $255,500

    Average labour charge per day

    $250 to $550 per tradesperson

    $250 to $550 per tradesperson

    Average job size (square metres)

    50

    50

    Jobs completed per year

    44

    73

    Days to complete average job

    5

    3

    Days worked per year

    220

    220

    Tiling services examples

    This example shows how to work out if your income is within the benchmarks.

    Example: Income within the benchmarks

    Cyrus runs a tiling business and has one sub-contractor working for him. They work on household jobs, supplying labour and materials (including glue, grout and incidentals).

    Cyrus normally charges $65 per square metre for basic wall and floor tiling, which includes $50 per square metre for labour and $15 per square metre for materials. Cyrus reviews his quote books and finds he has laid about 3,600 square metres of tiles.

    Cyrus calculates he has charged his clients $54,000 for materials and $180,000 for labour. This is a total income of $234,000

    Cyrus's records show reported income of $230,000, which is within the benchmarks and close to his estimate. He is happy with his record keeping.

    End of example

    This example shows a way to work out why your income is outside the benchmarks.

    Example: Income less than expected

    Lachlan, a sole trader, has a wall and floor tiling business and only provides installation. He normally charges $50 per square metre for his labour and $10 per square metre for materials. Lachlan usually lays 10 square metres per day which is gross sales of $600 per day on average.

    Checking his business records, Lachlan finds he has recorded income of $96,000 for his labour and materials for the year.

    Using his benchmark earnings of $600 per day, Lachlan estimates he would have worked 160 days to earn $96,000. However, Lachlan has had a busy year and is sure he worked more than that.

    He reviews his quote books and finds 12 jobs where he was paid cash. He charged $36,000 for these jobs. Lachlan recalculates his income for the year to $132,000, which is within the benchmarks. Lachlan asks his bookkeeper for advice on keeping better records.

    End of example
      Last modified: 21 Apr 2023QC 43673