# Dental practice benchmarks (Germany)

> Enter your practice's annual figures and see revenue, costs and cost ratios next to the official averages for all dental practices in Germany and for your size class. A comparison aid, not tax or business advice. The benchmarks are averages, not targets.

Source: https://hajto.de/en/tools/dental-practice-benchmarks  
Last updated: 2026-10-29T10:40:47Z  
German version: https://hajto.de/praxis-kennzahlen.md

Interactive comparison on the page (runs in the browser). Inputs: annual revenue, total costs, staff costs, materials, external lab, rent, energy, depreciation, number of owners, headcount, region for the KZBV comparison. Shares are computed as amount ÷ revenue × 100 (KZBV cost structure: ÷ total costs), rounded half up to one decimal.

## Destatis 2024: mean per dental practice

| Figure | All dental practices (mean 2024) | revenue €22,000 to under €300,000 (mean 2024) | revenue €300,000 to under €500,000 (mean 2024) | revenue €500,000 to under €1,000,000 (mean 2024) | revenue €1,000,000 and more (mean 2024) |
| --- | --- | --- | --- | --- | --- |
| Revenue | €937,000 | €218,000 | €414,000 | €716,000 | €1,895,000 |
| Staff costs, % of revenue | 31.7 % | 26.2 % | 25.8 % | 27.4 % | 35.4 % |
| Materials (own practice and lab), % of revenue | 6.2 % | not published | not published | 5.5 % | 6.6 % |
| External lab work, % of revenue | 13.4 % | 18.2 % | 19.1 % | 16.4 % | 10.6 % |
| Rent for practice premises, % of revenue | 3.2 % | 5.8 % | 4.5 % | 3.2 % | 2.8 % |
| Heating, electricity, gas, water, % of revenue | 0.8 % | not published | 1.2 % | 0.9 % | 0.7 % |
| Depreciation, % of revenue | 2.8 % | not published | not published | 3.0 % | 2.8 % |
| Total costs, % of revenue | 67.5 % | 72.4 % | 69.3 % | 66.3 % | 67.7 % |
| Net return (Reinertrag), % of revenue | 32.5 % | 27.6 % | 30.7 % | 33.7 % | 32.3 % |
| Net return (revenue − costs) | €305,000 | €60,000 | €127,000 | €241,000 | €612,000 |
| People working in the practice (incl. owners) | 10.2 | 4.1 | 5.4 | 8.1 | 19.1 |

“not published”: Destatis publishes no sufficiently reliable value for this size class.

## Destatis 2024: mean and median

| Per practice | Mean | Median |
| --- | --- | --- |
| Revenue | €937,000 | €700,000 |
| Total costs | €632,000 | €447,000 |
| Net return (revenue − costs) | €305,000 | €217,000 |

Per practice owner (Destatis): Revenue €750,000, Total costs €506,000, Reinertrag €244,000.

## KZBV Jahrbuch 2025 (financial year 2023)

| Per owner | Germany | Western federal states | Eastern federal states |
| --- | --- | --- | --- |
| Revenue per owner | €677,900 | €708,900 | €549,400 |
| Operating costs per owner | €463,200 | €486,000 | €370,600 |
| Operating costs, % of revenue | 68.3 % | 68.6 % | 67.5 % |
| Surplus per owner (mean) | €214,700 | €222,900 | €178,800 |
| Surplus per owner (median) | €180,300 | €189,000 | €157,400 |

Cost structure in % of total costs (Germany): Staff costs 43.1 %, External lab work 23.6 %, Materials for practice and lab 8.1 %, Premises incl. electricity, gas, water 6.0 %, Depreciation 5.1 %.

## Where the benchmarks come from

The main benchmark is the Federal Statistical Office's cost structure statistics for the medical sector (Destatis, Kostenstrukturstatistik im medizinischen Bereich), reporting year 2024, published on 23 July 2026. It is a representative sample of at most 7 % of practices, projected to all practices, and since 2021 it is collected every year. The figures are averages per practice, for all dental practices and for four revenue size classes; shares are in % of revenue.

The second benchmark is the KZBV Jahrbuch 2025 (financial year 2023), based on the dental practice panel (ZäPP) of the Zi. It reports per practice owner and splits western and eastern federal states. Its cost structure is given as shares of total costs, not of revenue.

## What the figures mean

Destatis calls revenue minus costs the Reinertrag. In Destatis' words, it is not the same as the profit or the income of the dentists: owners' pension and health insurance, for example, are not deducted. The mean Reinertrag per dental practice in 2024 was €305,000, the median €217,000. Half of all practices lie below the median.

The KZBV's Einnahmen-Überschuss is the income before tax per owner from the tax accounts: €214,700 on average in 2023, median €180,300.

## Which figures to enter

Take the figures from last year's profit and loss statement (EÜR) or annual accounts. Revenue means all income from your dental work (statutory and private fees and other self-employed dental work). Staff costs follow the Destatis definition: gross pay, the employer's social contributions and fees for occasional assistance and locums. Only the revenue is required; every other field is optional, and a share is only shown for the figures you enter.

Destatis and the KZBV draw some lines differently. Destatis lists rent for practice premises and heating, electricity, gas and water separately; the KZBV's premises costs include energy and the deductible share of costs for premises you own. The calculator adds your rent and energy for the KZBV comparison and shows that line.

## Limits of the comparison

The benchmarks are averages across very different practices: single practices, group practices and MVZ, orthodontics and oral surgery included. A ratio above or below the average is not good or bad in itself. The size class is chosen by your revenue only. For decisions, talk to your tax adviser.

The calculation runs in your browser. Your figures are not sent to our server and not stored; when you reload the page, the fields are empty.

## Sources

- [Statistischer Bericht – Kostenstrukturstatistik im medizinischen Bereich, 2024 (EVAS 52571, Artikelnummer 2020161247005)](https://www.destatis.de/DE/Themen/Branchen-Unternehmen/Dienstleistungen/Publikationen/Downloads-Dienstleistungen-Kostenstruktur/statistischer-bericht-kostenstruktur-med-bereich-2020161247005.xlsx?__blob=publicationFile&v=3) (Statistisches Bundesamt (Destatis)): Tables 52571-02, 52571-03, 52571-12, 52571-13 (dental practices)
- [Pressemitteilung Nr. 262 vom 23. Juli 2026: Arztpraxen 2024: Einnahmen stiegen erstmals seit zwei Jahren wieder stärker als Aufwendungen](https://www.destatis.de/DE/Presse/Pressemitteilungen/2026/07/PD26_262_52911.html) (Statistisches Bundesamt (Destatis)): Second source for revenue, costs, net return, median and persons
- [Einnahmen übersteigen erstmals wieder Aufwendungen (23.07.2026)](https://zm-online.de/news/detail/einnahmen-uebersteigen-erstmals-wieder-aufwendungen) (zm – Zahnärztliche Mitteilungen (zm-online.de)): independent report of the same figures
- [KZBV Jahrbuch 2025, Kapitel 5 Betriebswirtschaftliche Daten der Zahnarztpraxen (Auszug S. 116–121, 130, 131)](https://www.kzbv.de/wp-content/uploads/Seiten_116_bis_121_130_131_KZBVJB2025.pdf) (Kassenzahnärztliche Bundesvereinigung (KZBV)): Tab. 5.3 (p. 118), Fig. 5.4 (p. 119), Tab. 5.15 (p. 130)

## FAQ

### What is the average revenue of a dental practice in Germany?

According to Destatis, dental practices took in €937,000 on average in 2024; the median was €700,000. Per owner, the KZBV reports €677,900 for 2023.

### How high are staff costs in a dental practice?

Destatis puts staff costs at 31.7 % of revenue for all dental practices in 2024. The KZBV reports staff costs as a share of total costs: 43.1 % in 2023.

### Why do Destatis and the KZBV show different figures?

They differ in survey, year and reference: Destatis reports per practice (including group practices and MVZ) in % of revenue, the KZBV per owner from the tax accounts and the cost structure in % of total costs. The calculator therefore shows them in separate tables.

### Is the Reinertrag my income?

No. Destatis states that the Reinertrag is not the same as the dentists' profit or income; for example, the owners' pension and health insurance are not deducted. The KZBV's Einnahmen-Überschuss is the income before tax.

### Are my figures stored?

No. The comparison runs in your browser; nothing is sent to our server or saved.

Last reviewed: 28 October 2026 · Benchmarks: Destatis, reporting year 2024; KZBV Jahrbuch 2025, financial year 2023 · Publisher: Munich Dental Academy. The comparison runs in your browser. Your figures are neither sent to our server nor stored.