# Dental practice hourly rate calculator

> Use your own annual figures to work out what one treatment hour costs your practice and the minimum fee revenue per hour you need to cover your costs and your target income as the owner. A calculation aid, not tax or business advice. The calculator uses only the figures you enter and does not take any taxes into account.

Source: https://hajto.de/en/tools/dental-practice-hourly-rate-calculator  
Last updated: 2026-10-18T21:05:51Z  
German version: https://hajto.de/stundensatz-rechner.md

Interactive calculator on the page (runs in the browser). Inputs: annual staff costs, premises, materials and lab (optional), other costs, financing and depreciation; the owner's target income before tax; productive treatment hours (working weeks × treatment days per week × treatment hours per day × utilisation %, or entered directly); number of treatment rooms.

## What the calculator works out

The calculator divides your practice's annual costs by the hours in which treatment actually takes place. The result is the cost per treatment hour: the amount every productive hour has to bring in so that the costs are covered. Add the income you want to earn as the owner, and you get the minimum fee revenue per hour, the revenue at which both costs and target income are covered.

Both values are also shown per minute, and, with more than one treatment room, per room and year. Euro results of a division are rounded half up to the cent; sums and hours are shown exactly, so you can recompute every line with a pocket calculator.

## The formulas

- **Total costs** = staff + premises + materials and lab + other costs + financing and depreciation
- **Productive hours per treatment room** = working weeks × treatment days per week × treatment hours per day × utilisation in % ÷ 100 (or the figure you enter directly)
- **Productive hours of the practice** = productive hours per treatment room × number of treatment rooms
- **Cost per treatment hour** = total costs ÷ productive hours of the practice
- **Minimum fee revenue per hour** = (total costs + target income) ÷ productive hours of the practice
- **Per minute** = total costs, or (total costs + target income), ÷ (productive hours of the practice × 60)
- **Per treatment room and year** = (total costs, or total costs + target income) ÷ number of treatment rooms

## Which figures to enter

The result is only as accurate as your figures. The most reliable source is last year's profit and loss statement (EÜR) or annual accounts, or your accountant's monthly management report. Enter annual amounts. Empty cost fields count as 0. Materials and lab costs are optional: costs you charge to patients separately only belong here if they are to be covered by the fee per hour.

Count only the hours in which billable treatment takes place. The utilisation percentage accounts for idle time, cancelled appointments and chair time without a patient. If your practice software gives you the productive hours, enter them directly.

With several treatment rooms, the calculator assumes that every room has the same number of productive hours. If several dentists work at the same time, enter the number of rooms or practitioners used simultaneously.

## What the calculator does not do

This is a calculation aid, not tax or business advice. It works only with the amounts you enter: no taxes, no comparison values, no fee scales. It does not say which fee is appropriate or may be charged. For decisions on fees, investments or staff, talk to your tax adviser.

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

## FAQ

### What is the difference between the cost per treatment hour and the minimum fee revenue per hour?

The cost per treatment hour contains only the practice costs. The minimum fee revenue per hour also contains your target income as the owner. If your fee revenue per hour is below it, costs and target income together are not covered.

### Why does utilisation matter so much?

The costs arise in hours without treatment, too. The fewer hours are productive, the more cost falls on each one. In this calculation, 80 % instead of 100 % utilisation raises every hourly value by the factor 1.25 (100 ÷ 80).

### Is my own income part of the costs?

Not in this calculator. You enter it separately so that you see both values. Enter the amount before tax that you want to earn as the owner in a year. The calculator does not work out taxes or pension contributions.

### Is the result a fee recommendation?

No. It only shows which fee revenue per hour is arithmetically needed to cover the costs and target income you entered. The fee schedules govern which fees may be charged; the calculator says nothing about them.

### Are my figures stored?

No. The calculation runs in your browser; nothing is sent to our server or saved. When you reload the page, the fields are empty.

Last reviewed: 18 October 2026 · Publisher: Munich Dental Academy. The calculation runs in your browser. Your figures are neither sent to our server nor stored.